F86953 F8 Ruling Active

The tariff classification of a motorcycle jacket from China.

Issued May 19, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1005

Headings: 6113

Product description

The sample of the garment will be returned to you. The submitted sample is a style #339054 jacket. The motorcycle-style jacket is composed of brushed knit 100% polyester fleece fabric, which has been completely obscured by a 50% polyurethane/50% polyvinyl chloride plastic material that has been embossed to give the appearance of leather. The jacket is lined and features a full front zipper opening, two zipper chest pockets, two waist-level side slash pockets, and a 7-inch zipper at the bottom of each arm. In addition to the lining, the brushed knit fabric adds considerable warmth to the garment.

CBP rationale

The applicable subheading for the style #339054 jacket 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 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 F86953 May 19, 2000 CLA-2-61:RR:NC:3:353 F86953 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Ms. Elizabeth Hodur Warnaco 149 Madison Ave. New York, NY 10016 RE: The tariff classification of a motorcycle jacket from China. Dear Ms. Hodur: In your letter dated May 5, 2000 you requested a tariff classification ruling. The sample of the garment will be returned to you. The submitted sample is a style #339054 jacket. The motorcycle-style jacket is composed of brushed knit 100% polyester fleece fabric, which has been completely obscured by a 50% polyurethane/50% polyvinyl chloride plastic material that has been embossed to give the appearance of leather. The jacket is lined and features a full front zipper opening, two zipper chest pockets, two waist-level side slash pockets, and a 7-inch zipper at the bottom of each arm. In addition to the lining, the brushed knit fabric adds considerable warmth to the garment. The applicable subheading for the style #339054 jacket 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 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. There are no quota or visa requirements on this merchandise. 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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