N257590 N2 Ruling Active

The tariff classification of a boy’s jacket from China

Issued October 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2061

Headings: 6201

Product description

Your sample will be returned as requested. Style QUIKB4-6003 is a boy’s jacket constructed from 60% cotton and 40% polyester woven fabric. The garment is lined with 100% polyester, pile, Sherpa knit fabric and features a self-fabric hood with a Sherpa knit lining, a full front opening with five button closures, long vented sleeves with button closure at the wrist area, pockets with flap closure at the chest area and pockets at the waist and a hemmed bottom. The Sherpa knit lining provides sufficient protection against the elements to warrant classification as a jacket. Consequently,

CBP rationale

the applicable subheading for style QUIKB4-6003 will be 6201.92.2061, 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 cotton: Other: Other: Other: Other: Boy’s.

Full text

N257590 October 15, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2061 Ms. Martha Long KHQ Investment LLC 4620 Grandover Pkwy Greensboro, NC 27407 RE: The tariff classification of a boy’s jacket from China Dear Ms. Long: In your letter dated September 19, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style QUIKB4-6003 is a boy’s jacket constructed from 60% cotton and 40% polyester woven fabric. The garment is lined with 100% polyester, pile, Sherpa knit fabric and features a self-fabric hood with a Sherpa knit lining, a full front opening with five button closures, long vented sleeves with button closure at the wrist area, pockets with flap closure at the chest area and pockets at the waist and a hemmed bottom. The Sherpa knit lining provides sufficient protection against the elements to warrant classification as a jacket. Consequently, the applicable subheading for style QUIKB4-6003 will be 6201.92.2061, 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 cotton: Other: Other: Other: Other: Boy’s. The rate of duty will be 9.4 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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