K80927 K8 Ruling Active

The tariff classification of a men’s knit jacket from India.

Issued May 21, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Your reply was delayed due to laboratory analysis. As requested, your sample will be returned. Style P20223M-4 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 80 percent nylon, 20 percent spandex flat knit fabric, a middle layer of a waterproof, breathable membrane, and an inner layer of 100 percent polyester, knit pile fabric. The lower portion of the sleeves are of a woven laminated fabric. Style P20223M-4 features a stand-up self-fabric collar; a full front opening with a zippered closure; an inside storm flap; long sleeves with rib knit cuffs; two zippered slash pockets below the waist; zippered vents for ventilation at each underarm; and a straight bottom with a drawcord and cordlocks. Although you suggest classification in HTS 6113.00.9025, this fabric does not fall within heading 5903 because the inner layer of the fabric is of knit pile construction. Following Chapter 60, Note 1 (c),

Full text

NY K80927 May 21, 2004 CLA-2-61: RR:NC:TA:356 K80927 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Bill Jerome UPS Supply Chain Solutions 231 North 3rd Street P. O. Box 369 Pembina, ND 58271 RE: The tariff classification of a men’s knit jacket from India. Dear Mr. Jerome: In your letter dated December 1, 2003, you requested a tariff classification ruling on behalf of Gemini Fashions of Canada, Ltd. Your reply was delayed due to laboratory analysis. As requested, your sample will be returned. Style P20223M-4 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 80 percent nylon, 20 percent spandex flat knit fabric, a middle layer of a waterproof, breathable membrane, and an inner layer of 100 percent polyester, knit pile fabric. The lower portion of the sleeves are of a woven laminated fabric. Style P20223M-4 features a stand-up self-fabric collar; a full front opening with a zippered closure; an inside storm flap; long sleeves with rib knit cuffs; two zippered slash pockets below the waist; zippered vents for ventilation at each underarm; and a straight bottom with a drawcord and cordlocks. Although you suggest classification in HTS 6113.00.9025, this fabric does not fall within heading 5903 because the inner layer of the fabric is of knit pile construction. Following Chapter 60, Note 1 (c), the applicable subheading for Style P20223M-4 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty will be 28.2 percent ad valorem. Style P20223M-4 falls within textile category designation 634. Based upon international textile trade agreements, products of India are subject to visa requirements and quota restraints. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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