N250544 N2 Ruling Active

The tariff classification of a man’s jacket from China

Issued March 17, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2051

Headings: 6201

Product description

Your sample will be returned as requested. Style MMAR248008 is a man’s jacket constructed of 100% cotton woven fabric. The fully-lined garment has a full front opening that is secured by a two-way zipper closure extending to the top of the collar and covered by a flap with a six snap closure. The jacket features long sleeves with snap tabs at the cuff, pockets with snap flaps at the chest, double entry patch pockets with snap flaps at the waist, and a hemmed bottom. Although you requested classification of Style MMAR248008 under subheading 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of jackets of heading 6201. Consequently,

CBP rationale

the applicable subheading for the style MMAR248008 will be 6201.92.2051, 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 cotton: Other: Other: Other: Other: Men’s.

Full text

N250544 March 17, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Angela Johnson Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a man’s jacket from China Dear Ms. Johnson: In your letter dated February 17, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style MMAR248008 is a man’s jacket constructed of 100% cotton woven fabric. The fully-lined garment has a full front opening that is secured by a two-way zipper closure extending to the top of the collar and covered by a flap with a six snap closure.  The jacket features long sleeves with snap tabs at the cuff, pockets with snap flaps at the chest, double entry patch pockets with snap flaps at the waist, and a hemmed bottom.  Although you requested classification of Style MMAR248008 under subheading 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of jackets of heading 6201. Consequently, the applicable subheading for the style MMAR248008 will be 6201.92.2051, 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 cotton: Other: Other: Other: Other: Men’s. The rate of duty will be 9.4 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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