6 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s jacket from Bangladesh
Issued December 18, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N259749 (December 18, 2014)
Tariff classification
HTS codes: 6202.93.4500
Headings: 6202
Product description
Your sample will be returned. Style 92605, “Egmont Packable” is a woman’s hip length jacket constructed of a 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating and a durable water repellant (DWR) coating. The polyurethane coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The jacket features a full front opening secured with a zipper closure extending to the top of the collar, long sleeves with elasticized cuffs, zipper pockets below the waist, and a hemmed bottom. With your letter you submitted a test report from an independent laboratory certifying that the fabric used for the garments 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 92605, 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
N259749 December 18, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Mr. Dean Johnson Leedsworld Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Mr. Johnson: In your letter dated November 24, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 92605, “Egmont Packable” is a woman’s hip length jacket constructed of a 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating and a durable water repellant (DWR) coating. The polyurethane coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The jacket features a full front opening secured with a zipper closure extending to the top of the collar, long sleeves with elasticized cuffs, zipper pockets below the waist, and a hemmed bottom. With your letter you submitted a test report from an independent laboratory certifying that the fabric used for the garments 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 92605, 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 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
More rulings on the same tariff codes
Application for Further Review of Protest No. 1601-11-100325; Classification of Boys’ and Girls’ Jackets and Pants
Application for Further Review of Protest No. 2704-15-100401; Women’s Jackets
The tariff classification of girl’s jackets from China
The tariff classification of a man’s jacket from Vietnam
The tariff classification of a woman’s jacket from China
The tariff classification of a woman’s jacket from China
The tariff classification of a woman’s jacket from Bangladesh
The tariff classification of a woman’s jacket from Sri Lanka
The tariff classification of a woman’s jacket from Sri Lanka
The tariff classification of women’s outerwear from China
Follow N259749
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.