N298465 N2 Ruling Active

The tariff classification of men’s and women’s insulated jackets from China

Issued July 11, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.5511, 6201.93.6511

Headings: 6201, 6202

Product description

The samples will be retained for our files. Style 19555 is a men’s, hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, top one-third of the back panel, and top two-thirds of the sleeves are constructed from 100% nylon, woven fabric. The side panels under the sleeves, the underside of the sleeves, the bottom one-third of the top of the sleeves, and the lower two-thirds of the back panel are constructed from 86% polyester, 9% rayon, 5% elastane, knitted fabric. The garment is partially lined with 100% polyester woven fabric quilted in horizontal rows to a non-woven, polyester batting. Neither the woven fabric nor the knitted fabric appear to comprise more than 60% of the surface area of the garment. The 100% nylon, woven fabric imparts the essential character. The garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an interior storm flap; zippered pockets below the waist; a zippered chest pocket on the right front panel; reflective trim on the sleeves, side, and back panels; long tapered sleeves with self-fabric cuffs and thumbhole openings; and a curved, hemmed bottom. Style 99555 is a women’s, hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, top one-third of the back panel, and top two-thirds of the sleeves are constructed from 100% nylon, woven fabric. The side panels under the sleeves, the underside of the sleeves, the bottom one-third of the top of the sleeves, and the lower two-thirds of the back panel are constructed from 86% polyester, 9% rayon, 5% elastane, knitted fabric. The garment is partially lined with 100% polyester, woven fabric quilted in horizontal rows to a non-woven, polyester batting. Neither the woven fabric nor the knitted fabric appear to comprise more than 60% of the surface area of the garment. The 100% nylon, woven fabric imparts the essential character. The g

Full text

N298465 July 11, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6511; 6202.93.5511 Mr. Larry Whitney Leedsworld, Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of men’s and women’s insulated jackets from China Dear Mr. Whitney: In your letter dated June 28, 2018, you requested a tariff classification ruling. The samples will be retained for our files. Style 19555 is a men’s, hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, top one-third of the back panel, and top two-thirds of the sleeves are constructed from 100% nylon, woven fabric. The side panels under the sleeves, the underside of the sleeves, the bottom one-third of the top of the sleeves, and the lower two-thirds of the back panel are constructed from 86% polyester, 9% rayon, 5% elastane, knitted fabric. The garment is partially lined with 100% polyester woven fabric quilted in horizontal rows to a non-woven, polyester batting. Neither the woven fabric nor the knitted fabric appear to comprise more than 60% of the surface area of the garment. The 100% nylon, woven fabric imparts the essential character. The garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an interior storm flap; zippered pockets below the waist; a zippered chest pocket on the right front panel; reflective trim on the sleeves, side, and back panels; long tapered sleeves with self-fabric cuffs and thumbhole openings; and a curved, hemmed bottom. Style 99555 is a women’s, hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, top one-third of the back panel, and top two-thirds of the sleeves are constructed from 100% nylon, woven fabric. The side panels under the sleeves, the underside of the sleeves, the bottom one-third of the top of the sleeves, and the lower two-thirds of the back panel are constructed from 86% polyester, 9% rayon, 5% elastane, knitted fabric. The garment is partially lined with 100% polyester, woven fabric quilted in horizontal rows to a non-woven, polyester batting. Neither the woven fabric nor the knitted fabric appear to comprise more than 60% of the surface area of the garment. The 100% nylon, woven fabric imparts the essential character. The garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an interior storm flap; zippered pockets below the waist; a zippered chest pocket on the right front panel; reflective trim on the sleeves, side, and back panels; long tapered sleeves with self-fabric cuffs and thumbhole openings; and a curved, hemmed bottom. The applicable subheading for style 19555 will be 6201.93.6511 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: Other: Men’s. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for style 99555 will be 6202.93.5511 which provides for: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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