N258513 N2 Ruling Active

The tariff classification of men’s jacket and outerwear vest from China

Issued November 18, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.32.0070, 6201.92.2051

Headings: 6201, 6211

Product description

Your samples will be returned as requested. Style 11257 is a man’s hip-length jacket with a shell composed of a 100% cotton woven fabric that is treated with a wax application. The jacket features a full front opening with a zipper closure covered by a flap with snaps, long hemmed sleeves, left chest pocket secured by zipper closure, pockets below the waist secured by zipper closures and a hemmed bottom. Style 11258 is a man’s hip-length outerwear vest composed of a 100% cotton woven fabric that is treated with a wax application. The vest features a full front opening with a zipper closure covered by a flap with snaps, left chest pocket secured by zipper closure, pockets below the waist secured by zipper closures and a hemmed bottom. For a garments to be classified as water resistant the water resistance must be the result of a rubber or plastics application to the entire outer shell, lining or inner lining.

CBP rationale

the applicable subheading for the style 11257 will be 6201.92.2051, 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: Men’s. The applicable subheading for the style 11258 will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boy’s: Of cotton: Vests.

Full text

N258513 November 18, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051; 6211.32.0070 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave Hawthorne, CA 90250 RE: The tariff classification of men’s jacket and outerwear vest from China Dear Mr. Gonzalez: In your letter dated October 9, 2014, you requested a tariff classification ruling on behalf of QOR, LLC. Your samples will be returned as requested. Style 11257 is a man’s hip-length jacket with a shell composed of a 100% cotton woven fabric that is treated with a wax application. The jacket features a full front opening with a zipper closure covered by a flap with snaps, long hemmed sleeves, left chest pocket secured by zipper closure, pockets below the waist secured by zipper closures and a hemmed bottom. Style 11258 is a man’s hip-length outerwear vest composed of a 100% cotton woven fabric that is treated with a wax application. The vest features a full front opening with a zipper closure covered by a flap with snaps, left chest pocket secured by zipper closure, pockets below the waist secured by zipper closures and a hemmed bottom. For a garments to be classified as water resistant the water resistance must be the result of a rubber or plastics application to the entire outer shell, lining or inner lining. Based on the information you submitted indicating that the fabric is treated with wax, style 11257 would not be eligible for classification as water resistant. Consequently, the applicable subheading for the style 11257 will be 6201.92.2051, 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: Men’s. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for the style 11258 will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boy’s: Of cotton: Vests. The rate of duty will be 8.1 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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