Revocation of One Ruling Letter and Revocation of Treatment Relating to the Tariff Classification of Men’s Outerwear Jackets from China

In New York Ruling Letter (“NY”) K82923, CBP classified the jackets in subheading 6201.93, HTSUS, which provides for “[m]en’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including skijackets), 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.” CBP has reviewed NY K82923 and has determined the ruling letter to be in error. It is now CBP’s position that style #1222, Men’s Manticore Jacket, and style #1228, Men’s Sphinx Jacket are properly classified, in subheading 6210.20.50, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other.”

More information at VOL. 59, NO. 49, begiing at pwge 60.