N273400 N2 Ruling Active

The tariff classification of a women’s outerwear jacket from Vietnam.

Issued March 25, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9030

Headings: 6113

Product description

The sample will be returned to you, as requested. Item F6WO167923 is a women’s outerwear jacket. The garment is made from a laminated fabric consisting of outer and inner layers of 100% polyester knitted interlock fabrics and a middle layer of thermoplastic polyurethane (TPU) film. The plastic middle layer in the fabric lamination is visible in cross-section. The jacket reaches below the waist and features long sleeves, a full front opening with a zipper closure, pockets at the waist, cuff binding and a draw cord at the hem.

CBP rationale

The applicable subheading for Item F6WO167923 will be 6113.00.9030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’.

Full text

N273400 March 25, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Johanna Oh Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s outerwear jacket from Vietnam. Dear Ms. Oh: In your letter dated February 26, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item F6WO167923 is a women’s outerwear jacket. The garment is made from a laminated fabric consisting of outer and inner layers of 100% polyester knitted interlock fabrics and a middle layer of thermoplastic polyurethane (TPU) film. The plastic middle layer in the fabric lamination is visible in cross-section. The jacket reaches below the waist and features long sleeves, a full front opening with a zipper closure, pockets at the waist, cuff binding and a draw cord at the hem. The applicable subheading for Item F6WO167923 will be 6113.00.9030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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