N260833 N2 Ruling Active

The tariff classification of a woman’s jacket from China

Issued February 10, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.4500

Headings: 6202

Product description

Your sample will be returned as requested. Style S6WO165570 is a woman’s unlined jacket constructed from 100% polyester woven fabric. The pullover style garment features a partial front opening at the neck that is secured by hook and loop closures, a hood with a draw cord tightening, dolman style hemmed sleeves, hand warmer pockets below the waist and elasticized drawstring with cord locks at the hemmed bottom. With your letter you submitted a test report from an independent laboratory certifying that the garment 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 S6WO165570 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

N260833 February 10, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Mr. Brandon Thomas Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s jacket from China Dear Mr. Thomas: In your letter dated January 5, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style S6WO165570 is a woman’s unlined jacket constructed from 100% polyester woven fabric. The pullover style garment features a partial front opening at the neck that is secured by hook and loop closures, a hood with a draw cord tightening, dolman style hemmed sleeves, hand warmer pockets below the waist and elasticized drawstring with cord locks at the hemmed bottom. With your letter you submitted a test report from an independent laboratory certifying that the garment 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 S6WO165570 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

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