The tariff classification of a woman’s jacket from China
Issued February 10, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6102.20.0010
Headings: 6102
Product description
Style WMSS1574227, soft shell parka is a woman’s hip-length jacket constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% cotton knit pile fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a permanently attached hood with an elasticized drawstring with cord locks, long sleeves with snaps at the ends, pockets at the waist, an inner elasticized drawstring with cord locks through the waist and a hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the backing of the laminated fabric for style WMSS1574227 is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. Consequently,
CBP rationale
the applicable subheading for style WMSS1574227 is 6102.20.0010, 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 cotton: Women’s.
Full text
N252187 February 10, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location # 5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a woman’s jacket from China Dear Ms. Malina: In your letter dated April 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style WMSS1574227, soft shell parka is a woman’s hip-length jacket constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% cotton knit pile fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a permanently attached hood with an elasticized drawstring with cord locks, long sleeves with snaps at the ends, pockets at the waist, an inner elasticized drawstring with cord locks through the waist and a hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the backing of the laminated fabric for style WMSS1574227 is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for style WMSS1574227 is 6102.20.0010, 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 cotton: Women’s. The rate of duty will be 15.9 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 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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