N320144 N3 Ruling Active

The tariff classification of a women’s jacket from Vietnam

Issued July 2, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Per your request, the sample will be returned. Style 0320 is a women’s hip-length jacket constructed from knit and woven fabric components. The raglan sleeves, sides, and back panel are constructed from 100% polyester knit fabric, which is heavily brushed on the inside. Most of the front panels and back yoke are constructed from 100% polyester woven fabric layered with a nonwoven polyester batting and quilted to a woven polyester lining fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, long raglan sleeves with thumbhole cuffs, zippered pockets below the waist, and a bottom bound with elastic binding tape. The garment also contains reflective logos on the back shoulders. The knit fabric imparts the essential character of the garment.

CBP rationale

The applicable subheading for style 0320 is 6102.30.2010, Harmonized Tariff Schedule of the United States (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

N320144 July 2, 2021 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Rachael Slisz Eddie Bauer LLC 10401 NE 8th Street Bellevue, WA 98004 RE: The tariff classification of a women’s jacket from Vietnam Dear Ms. Slisz: In your letter dated June 22, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned. Style 0320 is a women’s hip-length jacket constructed from knit and woven fabric components. The raglan sleeves, sides, and back panel are constructed from 100% polyester knit fabric, which is heavily brushed on the inside. Most of the front panels and back yoke are constructed from 100% polyester woven fabric layered with a nonwoven polyester batting and quilted to a woven polyester lining fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, long raglan sleeves with thumbhole cuffs, zippered pockets below the waist, and a bottom bound with elastic binding tape. The garment also contains reflective logos on the back shoulders. The knit fabric imparts the essential character of the garment. The applicable subheading for style 0320 is 6102.30.2010, Harmonized Tariff Schedule of the United States (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 is 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 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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