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The tariff classification of a woman’s coat from China
Issued April 28, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N272012 (April 28, 2016)
Tariff classification
HTS codes: 6102.30.2010
Headings: 6102
Product description
Style FAJKSSL20001 is a woman’s mid-thigh length coat constructed of 94% polyester and 6% elastane woven fabric bonded to a 100% polyester brushed knit fabric. The jacket features a full front opening secured with zipper closure extending to the top of the collar, a hood, long tapered hemmed sleeves with elasticized cuffs, zipper pockets below the waist, and hemmed bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be of cut pile weft knit construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric.
CBP rationale
The applicable subheading for the style FAJKSSL20001will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.
Full text
N272012 April 28, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Elisa White Jacobs & Tuner Ltd. Vermont House 149 Vermont Street Kinning Park Glasgow, UK RE: The tariff classification of a woman’s coat from China Dear Ms. White: In your letter dated January 5, 2016, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style FAJKSSL20001 is a woman’s mid-thigh length coat constructed of 94% polyester and 6% elastane woven fabric bonded to a 100% polyester brushed knit fabric. The jacket features a full front opening secured with zipper closure extending to the top of the collar, a hood, long tapered hemmed sleeves with elasticized cuffs, zipper pockets below the waist, and hemmed bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be of cut pile weft knit construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric. The applicable subheading for the style FAJKSSL20001will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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