N259785 N2 Ruling Active

The tariff classification of a woman’s jacket from Vietnam

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 as requested. Style WSVV25040RSD is a woman’s hip length jacket constructed from a 96% modal and 4% spandex knit fabric. The jacket features a full front opening with an asymmetrical zipper closure, a hood with drawstring tightening, tapered long sleeves with ribbed knit cuffs, pockets below the waist and a tight fitting ribbed knit bottom.

CBP rationale

The applicable subheading for the style WSVV25040RSD 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

N259785 December 18, 2014 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Denise Smalls Kohl’s Department Stores 1400 Broadway 20th floor New York, NY 10018 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Smalls: In your letter dated December 1, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style WSVV25040RSD is a woman’s hip length jacket constructed from a 96% modal and 4% spandex knit fabric. The jacket features a full front opening with an asymmetrical zipper closure, a hood with drawstring tightening, tapered long sleeves with ribbed knit cuffs, pockets below the waist and a tight fitting ribbed knit bottom. The applicable subheading for the style WSVV25040RSD 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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