N250052 N2 Ruling Active

The tariff classification of a man’s jacket from China

Issued February 20, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3511

Headings: 6201

Product description

Your sample will be returned. Style 222485 is a man’s hip-length jacket constructed of 100% polyester woven fabric. The garment features a partial opening at the neck that is secured by a zipper closure, short hemmed sleeves, pocket with side openings on the lower portion of the front panel and drawstring with cord locks at the hemmed bottom. Style 222485 will be imported in Adult (men’s) sizes S - 3XL.

CBP rationale

The applicable subheading for the style 222485 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s.

Full text

N250052 February 20, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from China Dear Ms. Paitsell: In your letter dated January 31, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 222485 is a man’s hip-length jacket constructed of 100% polyester woven fabric. The garment features a partial opening at the neck that is secured by a zipper closure, short hemmed sleeves, pocket with side openings on the lower portion of the front panel and drawstring with cord locks at the hemmed bottom. Style 222485 will be imported in Adult (men’s) sizes S - 3XL. You state that the same garment will be imported as style 222285 in Youth (boys’) sizes S - XL. The applicable subheading for the style 222485 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 27.7 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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