N251624 N2 Ruling Active

The tariff classification of a woman’s jacket from Bangladesh.

Issued April 1, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, style 59204, is a woman’s “Classroom®” label knit jacket that is constructed from 100% polyester knitted fabric that is napped on the inner and outer surfaces. 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 stand-up collar, two front pockets at the waist area, long sleeves with tight fitting elasticized endings, and a tight fitting elasticized bottom.

CBP rationale

The applicable subheading for styles 59204 and 59202 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

N251624 April 1, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of a woman’s jacket from Bangladesh. Dear Mr. Gonzalez: In your letter dated February 13, 2014, you requested a classification ruling on behalf of Strategic Distribution, Inc. As requested, your sample is being returned to you. The submitted sample, style 59204, is a woman’s “Classroom®” label knit jacket that is constructed from 100% polyester knitted fabric that is napped on the inner and outer surfaces. 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 stand-up collar, two front pockets at the waist area, long sleeves with tight fitting elasticized endings, and a tight fitting elasticized bottom. You state in your letter that the garment will be offered in ladies sizes S-3XL and will also be offered in sizes XXS-XL as style 59202. The applicable subheading for styles 59204 and 59202 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 Renee Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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