N249710 N2 Ruling Active

The tariff classification of a woman’s jacket from China

Issued February 10, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2061

Headings: 6202

Product description

Your sample will be returned. Style 1815303-1566 is a woman’s unlined jacket constructed from 99% cotton and 1% spandex 10-ounce woven fabric. The garment features a pointed fold-down collar, long sleeves with button closures at the cuffs, two pockets at the waist, and a full front opening secured by asymmetrical zipper closures. Although you requested classification of style 1815303-1566 under subheading 6211.42.0075, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6202. Consequently,

CBP rationale

the applicable subheading for style 1815303-1566 will be 6202.92.2061, 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

N249710 February 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Mr. William Thomas Gould Tom Gould Customs 3807 W. Sierra Hwy Suite 6 PMB 4617 Acton, CA 93510 RE: The tariff classification of a woman’s jacket from China Dear Mr. Gould: In your letter dated January 20, 2014, you requested a tariff classification ruling on behalf of Premium Denim LLC. Your sample will be returned. Style 1815303-1566 is a woman’s unlined jacket constructed from 99% cotton and 1% spandex 10-ounce woven fabric. The garment features a pointed fold-down collar, long sleeves with button closures at the cuffs, two pockets at the waist, and a full front opening secured by asymmetrical zipper closures. Although you requested classification of style 1815303-1566 under subheading 6211.42.0075, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6202. Consequently, the applicable subheading for style 1815303-1566 will be 6202.92.2061, 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 the 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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