CBP Ruling N253197 — The tariff classification of a woman’s jacket from China

Tariff classification

Headings: 6202

Product description

Your sample will be returned as requested. Style 11231505 is a woman’s jacket with a shell composed of a 100% polyester woven fabric. The jacket features a full front opening secured by a zipper closure extending to the top of the collar, long sleeves with elasticized cuffs, pockets at the waist with zipper closure, unsecured inside pocket at the back lower center panel and a hemmed bottom with a draw cord and cord lock. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.

CBP rationale

the applicable subheading for the style 11231505 will be 6202.93.4500, 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 (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant.

Full text

N253197 June 5, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Mr. Mike Packard Dash America Inc., DBA Pearl Izumi USA 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of a woman’s jacket from China Dear Mr. Packard: In your letter dated May 1, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 11231505 is a woman’s jacket with a shell composed of a 100% polyester woven fabric. The jacket features a full front opening secured by a zipper closure extending to the top of the collar, long sleeves with elasticized cuffs, pockets at the waist with zipper closure, unsecured inside pocket at the back lower center panel and a hemmed bottom with a draw cord and cord lock. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.Based on the information you provided the applicable subheading for the style 11231505 will be 6202.93.4500, 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 (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. 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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