CBP Ruling H81305 — The tariff classification of men’s outerwear jackets from China and Indonesia.

Tariff classification

Headings: 6113

Product description

The samples will be returned as you requested. The submitted samples are Styles 88027 (AC-75) and 88028 (AC-76) Men’s Full Zip Mid-length Jackets. The outerwear jackets are constructed of knit 100% polyester fabric that is coated with a compact polyurethane material that completely obscures the underlying fabric. Style 88027 (AC-75) is mid-thigh length and lined with quilted nylon fabric. It features a full front zipper closure that extends to the top of the collar, two zipper slant pockets and two hook and loop fastener flap pockets below the waist, one left arm patch pocket, and two inner pockets. Style 88028 (AC-76) is mid-thigh length and lined at the body with knit fleece fabric and at the sleeves with quilted nylon fabric. It features a full front zipper closure that extends to the top of the collar, two hook and loop fastener flap pockets below the waist and two inner pockets.

CBP rationale

The applicable subheading for the Styles 88027 (AC-75) and 88028 (AC-76) Men’s Full Zip Mid-length Jackets 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 H81305 June 12, 2001 CLA-2-61:RR:NC:3:353 H81305 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Ms. Florence Lai Ash City/G.H. Imported Merchandise & Sales 2111 McCowan Road Scarborough, Ontario M1S3Y6 RE: The tariff classification of men’s outerwear jackets from China and Indonesia. Dear Ms. Lai: In your letter dated May 14, 2001 you requested a tariff classification ruling. The samples will be returned as you requested. The submitted samples are Styles 88027 (AC-75) and 88028 (AC-76) Men’s Full Zip Mid-length Jackets. The outerwear jackets are constructed of knit 100% polyester fabric that is coated with a compact polyurethane material that completely obscures the underlying fabric. Style 88027 (AC-75) is mid-thigh length and lined with quilted nylon fabric. It features a full front zipper closure that extends to the top of the collar, two zipper slant pockets and two hook and loop fastener flap pockets below the waist, one left arm patch pocket, and two inner pockets. Style 88028 (AC-76) is mid-thigh length and lined at the body with knit fleece fabric and at the sleeves with quilted nylon fabric. It features a full front zipper closure that extends to the top of the collar, two hook and loop fastener flap pockets below the waist and two inner pockets. The applicable subheading for the Styles 88027 (AC-75) and 88028 (AC-76) Men’s Full Zip Mid-length Jackets 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 4.9% ad valorem. There are no quota restrictions 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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