Base
B877791997-08-12New YorkClassification

The tariff classification of a boy's jacket from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6201.93.3000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates real-time

Summary

The tariff classification of a boy's jacket from China

Ruling Text

PD B87779 August 12, 1997 CLA-2-61-NO:TC:I06 B87779 CATEGORY: Classification TARIFF NO.: 6201.93.3000, 6201.93.3521 Mr. Johnny Lee BJ Customs Brokerage Company P.O. Box 91034 Los Angeles, California 90009-1034 RE: The tariff classification of a boy's jacket from China Dear Mr. Lee: In your letter dated July 15, 1997, you requested a tariff classification ruling on behalf of Marshall Gobuty International, Incorporated. The submitted sample, Style # 2296, is a boys' jacket having an outershell with a body composed of 70% acrylic 30% wool and long sleeves composed of 100% suede leather. Other features of the jacket include a rib knit bottom, cuffs and baseball collar; welt pockets located below the waist; a full frontal opening with a seven snap closure; piping; polyester filling; nylon lining coated with polyurethane and an inner pocket. Per your request, your sample is returned herewith. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, Additional U.S. Note 2, then the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' overcoats...anoraks...and similar articles..., anoraks..., of man-made fibers, other, other, other, water resistant. The rate of duty will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, Additional U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for men's or boys' overcoats...anoraks...and similar articles..., anoraks..., of man-made fibers, other, other, other, other, boys'. The rate of duty will be 29 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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. Sincerely, Allen H. Paterson Port Director New Orleans, Louisiana