N260727 N2 Ruling Active

The tariff classification of woman’s jackets from China

Issued February 5, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.5011

Headings: 6202

Product description

Your samples will be returned. Style LA4T0513M is a woman’s jacket hip-length jacket that is composed of a woven 100% polyester. The fully lined jacket features a full front opening secured by a zipper closure extending to the top of the collar, long sleeves, pockets below the waist secured by zipper closures, and a hemmed bottom. Style LA4F0812M is a woman’s hip-length jacket that is quilted to a nonwoven polyester batting fill. The shell is composed of a woven 100% polyester fabric. The fully lined jacket features a full front opening secured by six snaps right over left closure, a collar, long sleeves and pockets below the waist. Although you requested classification of styles LA4T0513M and LA4F0812M under subheading 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of an outerwear under heading 6202, HTSUS. Consequently,

CBP rationale

the applicable subheading for the styles LA4T0513M and LA4F0812M will be 6202.93.5011, 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: Other: Women’s.

Full text

N260727 February 5, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of woman’s jackets from China Dear Mr. Maher: In your undated letter you requested a tariff classification ruling on behalf of your client Lana Fashionwear Inc. Your samples will be returned. Style LA4T0513M is a woman’s jacket hip-length jacket that is composed of a woven 100% polyester. The fully lined jacket features a full front opening secured by a zipper closure extending to the top of the collar, long sleeves, pockets below the waist secured by zipper closures, and a hemmed bottom. Style LA4F0812M is a woman’s hip-length jacket that is quilted to a nonwoven polyester batting fill. The shell is composed of a woven 100% polyester fabric. The fully lined jacket features a full front opening secured by six snaps right over left closure, a collar, long sleeves and pockets below the waist. Although you requested classification of styles LA4T0513M and LA4F0812M under subheading 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of an outerwear under heading 6202, HTSUS. Consequently, the applicable subheading for the styles LA4T0513M and LA4F0812M will be 6202.93.5011, 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: Other: Women’s. The rate of duty will be 27.7 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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