N259754 N2 Ruling Active

The tariff classification of a woman’s jacket from Cambodia

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

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample will be returned. Style 98129, “Jaya” is a woman’s hip length jacket constructed from a 100% polyester knit fabric. The shoulders, underarms and elbows are constructed from a 91% polyester and 9% spandex knit fabric. The jacket features a full front opening with a zipper closure extending to the top of the collar, tapered long sleeves with thumb slots, zipper pockets below the waist and a tight fitting bottom hem.

CBP rationale

The applicable subheading for the style 98129 will be 6102.30.2010, 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, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.

Full text

N259754 December 18, 2014 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Dean Johnson Leedsworld Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of a woman’s jacket from Cambodia Dear Mr. Johnson: In your letter dated November 24, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 98129, “Jaya” is a woman’s hip length jacket constructed from a 100% polyester knit fabric. The shoulders, underarms and elbows are constructed from a 91% polyester and 9% spandex knit fabric. The jacket features a full front opening with a zipper closure extending to the top of the collar, tapered long sleeves with thumb slots, zipper pockets below the waist and a tight fitting bottom hem. The applicable subheading for the style 98129 will be 6102.30.2010, 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, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 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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