N268904 N2 Ruling Active

The tariff classification of women’s jackets from China

Issued October 9, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0078

Headings: 6211

Product description

Your samples will be returned as requested. Style 30174 is a woman’s jacket constructed from 95% polyester and 5% spandex woven fabric. The jacket features ¾ length sleeves with cuffs, a shawl collar, two front pockets, and an unsecured full front opening. The jacket extends from the shoulders to the hip area. Style 30240 is a woman’s sleeveless jacket constructed from 95% polyester and 5% spandex woven fabric. The jacket features a shawl collar, two front pockets, and an unsecured full front opening. The jacket extends from the shoulders to the hip area. Style 30240LB is a woman’s sleeveless jacket constructed from 95% polyester and 5% spandex woven fabric. The fully-lined jacket features a shawl collar, two front pockets, and an unsecured full front opening. The jacket extends from the shoulders to the hip area. Although you refer to styles 30240 and 30240LB as vests, the features and the cut of the garments are of those of jacket-type garments of heading 6211.

CBP rationale

The applicable subheading for styles 30174, 30240, and 30240LB will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202.

Full text

N268904 October 9, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Ms. Janice Hu ZZ Fashion Corp. 7210 Dominion Circle City of Commerce, CA 90040 RE: The tariff classification of women’s jackets from China Dear Ms. Hu: In your letter dated September 16, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style 30174 is a woman’s jacket constructed from 95% polyester and 5% spandex woven fabric. The jacket features ¾ length sleeves with cuffs, a shawl collar, two front pockets, and an unsecured full front opening. The jacket extends from the shoulders to the hip area. Style 30240 is a woman’s sleeveless jacket constructed from 95% polyester and 5% spandex woven fabric. The jacket features a shawl collar, two front pockets, and an unsecured full front opening. The jacket extends from the shoulders to the hip area. Style 30240LB is a woman’s sleeveless jacket constructed from 95% polyester and 5% spandex woven fabric. The fully-lined jacket features a shawl collar, two front pockets, and an unsecured full front opening. The jacket extends from the shoulders to the hip area. Although you refer to styles 30240 and 30240LB as vests, the features and the cut of the garments are of those of jacket-type garments of heading 6211. The applicable subheading for styles 30174, 30240, and 30240LB will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 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 the 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 Kimberly Rackett via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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