N256241 N2 Ruling Active

The tariff classification of a man’s jacket from China

Issued September 2, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3000

Headings: 6201

Product description

Your sample will be returned as requested. Style FM44607Y/YB is a man’s jacket constructed of a 100% polyester woven outer fabric bonded to a flat knit inner fabric. There is no plastic visible in the cross-section of this lamination. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with ribbed knit cuffs, a knit lining, zippered pockets at the waist, and a ribbed knit bottom. 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 style FM44607Y/YB will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets: Of man-made fibers: Other: Other: Other: Water resistant.

Full text

N256241 September 2, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 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 man’s jacket from China Dear Ms. Kong: In your letter dated August 5, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style FM44607Y/YB is a man’s jacket constructed of a 100% polyester woven outer fabric bonded to a flat knit inner fabric. There is no plastic visible in the cross-section of this lamination. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with ribbed knit cuffs, a knit lining, zippered pockets at the waist, and a ribbed knit bottom. 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 style FM44607Y/YB will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: 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 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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