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F83007 F8 Ruling Active

The tariff classification of women’s and men’s sleeveless jackets from China.

Issued February 24, 2000 by U.S. Customs and Border Protection.

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F8 F83007 (February 24, 2000)

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

Both samples are composed of knit 100% polyester fabric that is coated with PVC that completely obscures the underlying fabric. Style AKCS99041 is a woman’s sleeveless jacket with an attached drawstring hood, full front zippered closure, two zippered pockets below the waist, a zippered pouch at the back and a drawstring closure at the bottom. Style AKCC97141 is a man’s sleeveless jacket with an attached hood, full front zippered closure, two breast pockets and two slash pockets below the waist, and a zippered pouch at the back.

CBP rationale

The applicable subheading for the women’s sleeveless jacket, Style AKCS99041 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5908: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’. The applicable subheading for the men’s sleeveless jacket Style, AKCC97141 will be 6113.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5908: Having…, Coats and jackets: Men’s or boys’.

Full text

NY F83007 February 24, 2000 CLA-2-61:RR:NC:3:353 F83007 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Gail Mulroy Alba Wheels Up Int’l., Inc. One Exchange Place, Suite 501 Jersey city, NJ 07302-3911 RE: The tariff classification of women’s and men’s sleeveless jackets from China. Dear Ms. Mulroy: In your letter dated February 9, 2000, on behalf of Rockport Apparel Group, you requested a tariff classification ruling. Two samples were submitted with your request. Both samples are composed of knit 100% polyester fabric that is coated with PVC that completely obscures the underlying fabric. Style AKCS99041 is a woman’s sleeveless jacket with an attached drawstring hood, full front zippered closure, two zippered pockets below the waist, a zippered pouch at the back and a drawstring closure at the bottom. Style AKCC97141 is a man’s sleeveless jacket with an attached hood, full front zippered closure, two breast pockets and two slash pockets below the waist, and a zippered pouch at the back. The applicable subheading for the women’s sleeveless jacket, Style AKCS99041 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5908: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.” The rate of duty will be 5.3% ad valorem. The applicable subheading for the men’s sleeveless jacket Style, AKCC97141 will be 6113.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5908: Having…, Coats and jackets: Men’s or boys’.” The rate of duty will be 5.3% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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