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N261827 N2 Ruling Active

The tariff classification of a man’s jacket from Vietnam

Issued March 2, 2015 by U.S. Customs and Border Protection.

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N2 N261827 (March 2, 2015)

Tariff classification

HTS codes: 6201.93.3000

Headings: 6201

Product description

Your sample will be returned. Style S/1730, “Tri Mountain,” is a man’s hip length jacket constructed of a 100% polyester woven fabric. 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 at the waist, and a draw cord with cord lock through the bottom hem. The garment also has a hood with a draw cord tightening which can be rolled up and stored within the collar with a hook and loop closure. With your letter you submitted a test report from an independent laboratory certifying that the fabric used for 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 S/1730, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant.

Full text

N261827 March 2, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Fay Cheng JEC Customs House Brokerage 2001 Santa Anita Avenue Suite 201 South El Monte, CA 91733 RE: The tariff classification of a man’s jacket from Vietnam Dear Ms. Cheng: In your letter dated January 29, 2015, you requested a tariff classification ruling. Your sample will be returned. Style S/1730, “Tri Mountain,” is a man’s hip length jacket constructed of a 100% polyester woven fabric. 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 at the waist, and a draw cord with cord lock through the bottom hem. The garment also has a hood with a draw cord tightening which can be rolled up and stored within the collar with a hook and loop closure.    With your letter you submitted a test report from an independent laboratory certifying that the fabric used for 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 S/1730, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: 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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