N247379 N2 Ruling Active

The tariff classification of a woman’s jacket from China

Issued November 15, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2061

Headings: 6202

Product description

Your sample will be returned as requested. Style LC6000 is a woman’s jacket. The collar and lower portion of the sleeves are constructed of polyurethane coated fabric. The front and back panels are constructed of 100% cotton woven fabric. The balance of the garment is constructed of 77% cotton, 20% polyester and 3% spandex woven fabric. The unlined garment features a notched-lapel style collar, long sleeves with zipper cuffs, two pockets below the waist, and a full front opening secured by a symmetrical zipper closures. The woven component imparts the essential character of the garment.

CBP rationale

The applicable subheading for the style LC6000 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Women’s.

Full text

N247379 November 15, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s jacket from China Dear Ms. Rainbow: In your letter dated October 28, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style LC6000 is a woman’s jacket. The collar and lower portion of the sleeves are constructed of polyurethane coated fabric. The front and back panels are constructed of 100% cotton woven fabric. The balance of the garment is constructed of 77% cotton, 20% polyester and 3% spandex woven fabric. The unlined garment features a notched-lapel style collar, long sleeves with zipper cuffs, two pockets below the waist, and a full front opening secured by a symmetrical zipper closures. The woven component imparts the essential character of the garment. The applicable subheading for the style LC6000 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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