U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates real-time
The tariff classification of a boy's jacket from Sri Lanka.
NY 851930 MAY 25 1990 CLA-2-62:S:N:N3I:357 851930 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3520 Mr. Gerald P. Chizmadia French Toast by Lollytogs 600 Markley Street Port Reading, N.J. 07064 RE: The tariff classification of a boy's jacket from Sri Lanka. Dear Mr. Chizmadia: In your letter dated April 26, 1990, you requested a tariff classification ruling. The submitted sample, style number L8183R, is a boy's woven size 12, 100% nylon jacket with a fleece lining. In your letter received you stated that the front of the jacket has had a silicone application and the back of the garment has been coated with acrylic. The coating is not separately visible, therefore HTS 6210 does not apply. The jacket has a full front opening with a heavy-duty zipper closure. The garment features a roll-up hood that can be concealed within the jacket's collar by a zipper, elasticized sleeve cuffs and a drawstring tightening on the bottom. There are two front pockets have zipper closures. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other boy's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3520, which provides for other boy's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Sri Lanka are presently subject to quota restraints and a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport