N252846 N2 Ruling Active

The tariff classification of a woman’s jacket from China

Issued May 12, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.5020

Headings: 6210

Product description

Your sample will be returned as requested. Style WT1001 is a woman’s hip-length jacket with a shell composed of a 100% polyester outer surface and a flat knit 100% polyester mesh fabric on the inner surface, bonded together with a plastic in between. The plastic laminate is visible through the inner mesh fabric. The jacket features a full front opening secured by a zipper closure that extends to the chin area, a hood with a draw cord tightening, long hemmed sleeves with hook and loop tab at the wrist, zippered vents under the arms, two front pockets with zipper closures and a draw cord tightening through the bottom hem.

CBP rationale

The applicable subheading for the style WT1001 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles.

Full text

N252846 May 12, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Mr. Ethan Wishnick Toren Technical Apparel 200 West End Avenue Apt 7C New York, NY 10023 RE: The tariff classification of a woman’s jacket from China Dear Mr. Wishnick: In your letter dated April 23, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style WT1001 is a woman’s hip-length jacket with a shell composed of a 100% polyester outer surface and a flat knit 100% polyester mesh fabric on the inner surface, bonded together with a plastic in between. The plastic laminate is visible through the inner mesh fabric. The jacket features a full front opening secured by a zipper closure that extends to the chin area, a hood with a draw cord tightening, long hemmed sleeves with hook and loop tab at the wrist, zippered vents under the arms, two front pockets with zipper closures and a draw cord tightening through the bottom hem. The applicable subheading for the style WT1001 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 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 the 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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