10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s knit jacket from Indonesia.
Issued February 11, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N249741 (February 11, 2014)
Tariff classification
HTS codes: 6102.30.2010
Headings: 6102
Product description
As requested, your sample is being returned to you. The submitted sample, style MAC20027, is a woman’s jacket made from 88% polyester and 12% spandex knit fabric. The jacket extends from the shoulders to the hip area and is worn over other garments for warmth and protection from the elements. The jacket features a full front opening with a zipper closure, a self-fabric hood that
CBP rationale
The applicable subheading for style MAC20027 will be 6102.30.2010, 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, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.
Full text
N249741 February 11, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of a woman’s knit jacket from Indonesia. Dear Ms. Cheung: In your letter dated January 22, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style MAC20027, is a woman’s jacket made from 88% polyester and 12% spandex knit fabric. The jacket extends from the shoulders to the hip area and is worn over other garments for warmth and protection from the elements. The jacket features a full front opening with a zipper closure, a self-fabric hood that you state will include a drawstring, two vertical pockets at the waist area with zipper closures, long sleeves with tight fitting self-fabric endings, contrast color inserts on the upper rear panel, and a tight fitting hemmed garment bottom. In your submission, you asserted classification as a cardigan under 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment meets the criterion for a jacket of 6102, HTSUS, as it would provide the wearer with sufficient protection from the elements. The garment is properly classified as a jacket under 6102.30.2010, HTSUS. The applicable subheading for style MAC20027 will be 6102.30.2010, 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, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s coat from El Salvador
The tariff classification of a men’s and women’s heated jacket from China
The tariff classification of woven and knit garments from Vietnam or Egypt
The tariff classification of men’s and women’s garments from Vietnam
The tariff classification of knitted jackets from Vietnam
The tariff classification of a women’s knitted jacket from Vietnam
The tariff classification of a women’s knitted coat from China
The tariff classification of a women’s jacket from Vietnam
The tariff classification of women’s jackets and a vest from Vietnam and China
The tariff classification of men’s and women’s heated woven jackets from China
Follow N249741
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.