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F83292 F8 Ruling Active

The tariff classification of men’s outerwear jacket from Korea.

Issued March 3, 2000 by U.S. Customs and Border Protection.

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F8 F83292 (March 3, 2000)

Tariff classification

HTS codes: 6113.00.1005

Headings: 6113

Product description

The sample will be returned to you as requested. The submitted sample, Style # 3B4271 is men’s outerwear jacket composed of knit polyester fabric coated with polyurethane plastic that completely obscures the underlying fabric.

CBP rationale

The applicable subheading for the men’s outerwear jacket, Style # 3B4271 will be 611.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Men’s or boys’.

Full text

NY F83292 March 3, 2000 CLA-2-61:RR:NC:3:353 F83292 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Ms. Betsy Carlo G & F Enterprises 58 West 40th St., FL New York, N.Y. 10018 RE: The tariff classification of men’s outerwear jacket from Korea. Dear Ms. Carlo: In your letter dated February 15, 2000, on behalf of Kenneth Cole you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style # 3B4271 is men’s outerwear jacket composed of knit polyester fabric coated with polyurethane plastic that completely obscures the underlying fabric. You state that the garment is of woven fabric however upon examination we have found it to be of knit construction. The jacket is hip length with a knit bottom, sleeve cuffs and collar. It also features two zippered pockets below the waist and a full front zippered closure. The applicable subheading for the men’s outerwear jacket, Style # 3B4271 will be 611.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, 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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