N304378 N3 Ruling Active

The tariff classification of a men’s woven jacket from China

Issued June 4, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5520

Headings: 6210

Product description

The sample will be retained for our files. Style NE-21Orange, Two-in-One Bomber, is a men’s, hip-length jacket constructed from 100% polyester, woven fabric visibly coated with polyurethane on the inside surface. The fully lined garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar. A removable hood, threaded with a cord and locks for tightening, fastens to the collar with snaps. The garment also features sealed seams; an inner storm flap; radio straps; zippered pockets below the waist; a flap pocket on the chest; a sleeve pocket; long sleeves with ribbed knit cuffs; and a ribbed knit banded bottom. Two-inch, reflective tape is sewn over the shoulders, down the front and back, around the middle of the chest, and around the sleeves. In addition, the garment contains a zip-in fleece liner, which cannot be worn as a separate garment. Two additional pockets are sewn to the liner.

CBP rationale

The applicable subheading for style NE-21Orange, Two-in-One Bomber, will be 6210.40.5520, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles.

Full text

N304378 June 4, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5520 Ms. Amy Martella Seattle Glove, Inc. 11524 Cyrus Way Mukilteo, WA 98275 RE: The tariff classification of a men’s woven jacket from China Dear Ms. Martella: In your letter dated May 13, 2019, you requested a tariff classification ruling. The sample will be retained for our files. Style NE-21Orange, Two-in-One Bomber, is a men’s, hip-length jacket constructed from 100% polyester, woven fabric visibly coated with polyurethane on the inside surface. The fully lined garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar. A removable hood, threaded with a cord and locks for tightening, fastens to the collar with snaps. The garment also features sealed seams; an inner storm flap; radio straps; zippered pockets below the waist; a flap pocket on the chest; a sleeve pocket; long sleeves with ribbed knit cuffs; and a ribbed knit banded bottom. Two-inch, reflective tape is sewn over the shoulders, down the front and back, around the middle of the chest, and around the sleeves. In addition, the garment contains a zip-in fleece liner, which cannot be worn as a separate garment. Two additional pockets are sewn to the liner. The applicable subheading for style NE-21Orange, Two-in-One Bomber, will be 6210.40.5520, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1% 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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