CLA-2-61:OT:RR:NC:N3:348
Julian Rodriguez
Exist USA
1722 NW 215th St
Miami Gardens, FL 33056
RE: The tariff classification of unisex jacket from India
Dear Mr. Rodriguez:
In your letter dated September 24, 2025, you requested a tariff classification ruling. Your sample will be
returned as requested.
Style UHZ2309JR is a men’s hip-length jacket constructed from a 100% cotton knit fabric. The jacket is fully
lined with a Sherpa knit polyester fabric. The jacket features a full front opening secured with a zipper
closure, a hood, long tapered sleeves with ribbed knit cuffs, and a ribbed knit bottom band.
The applicable subheading for Style UHZ2309JR will be 6102.20.0010, 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 cotton: Women’s. The rate of duty will be 15.9 percent ad valorem.
Effective August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this
time, products of India provided by heading 9903.01.84, except for products described in headings
9903.01.85 – 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, in
addition to subheading 6102.20.0010, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of India will be
subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.26, in addition to subheading
6102.20.0010 HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division