The tariff classification of a man’s jacket from India
Issued March 24, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.92.2051
Headings: 6201
Product description
Your sample will be returned as requested. Style 41LO400 is a man’s hip length jacket constructed of two different fabrics. The shoulders, the side panels and the interior portion of the sleeves are constructed from cellular polyurethane plastic material with a backing of a knit fabric. The balance of the garment is constructed from a 100% cotton woven fabric that has a polyurethane coating on the outer surface. The coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The fully lined jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with adjustable snap closure at the cuff, zipper pockets below the waist, and a hemmed bottom. The components made of the cotton woven fabric impart the essential character of the garment.
CBP rationale
The applicable subheading for the style 41LO400 will be 6201.92.2051, 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 cotton: Other: Other: Other: Other: Men’s.
Full text
N262008 March 24, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Deana Ferron Phillips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a man’s jacket from India Dear Ms. Ferron: In your letter dated February 19, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 41LO400 is a man’s hip length jacket constructed of two different fabrics. The shoulders, the side panels and the interior portion of the sleeves are constructed from cellular polyurethane plastic material with a backing of a knit fabric. The balance of the garment is constructed from a 100% cotton woven fabric that has a polyurethane coating on the outer surface. The coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The fully lined jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with adjustable snap closure at the cuff, zipper pockets below the waist, and a hemmed bottom. The components made of the cotton woven fabric impart the essential character of the garment. The applicable subheading for the style 41LO400 will be 6201.92.2051, 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 cotton: Other: Other: Other: Other: Men’s. The rate of duty will be 9.4 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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