N254248 N2 Ruling Active

The tariff classification of a woman’s sleeveless jacket from China

Issued June 24, 2014 by U.S. Customs and Border Protection.

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N2 N254248 (June 24, 2014)

Tariff classification

HTS codes: 6210.50.5055

Headings: 6210

Product description

Your sample will be returned as requested. Style FW13L14 is a woman’s quilted padded sleeveless jacket. The garment is constructed of 100% polyester woven fabric that is visibly coated on the interior surface with polyurethane. The garment features a removable hood, a full front opening secured by a zipper closure covered by a flap with a six-snap closure, oversized armholes, two front vertical pockets at the waist and a straight cut bottom. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210.

CBP rationale

The applicable subheading for style FW13L14 will be 6210.50.5055, 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: Other.

Full text

N254248 June 24, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Jessica Kong Paco (China) Garment Ltd. Building B (Rock House), No. 9, Yueyang Road, Qingdao, China P.C.: 266071 RE: The tariff classification of a woman’s sleeveless jacket from China Dear Ms. Kong: In your letter dated June 5, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style FW13L14 is a woman’s quilted padded sleeveless jacket. The garment is constructed of 100% polyester woven fabric that is visibly coated on the interior surface with polyurethane. The garment features a removable hood, a full front opening secured by a zipper closure covered by a flap with a six-snap closure, oversized armholes, two front vertical pockets at the waist and a straight cut bottom. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. The applicable subheading for style FW13L14 will be 6210.50.5055, 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: Other. 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 Director National Commodity Specialist Division

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