N041818 N0 Ruling Active

The tariff classification of a woman’s knit jacket from China.

Issued March 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, SKU # 72152, is a woman’s jacket constructed from a laminated fabric that consists of an outer layer of 96% polyester, 4% spandex woven fabric, a middle layer of a polyurethane (TPU) membrane, and an inner layer of 100% polyester knit pile fabric. The laboratory of U.S. Customs and Border Protection, determined that the inner layer of fabric has an extended sinker loop type weft knit brushed pile construction. The jacket features a self-fabric stand-up collar, a full front opening with a zipper closure, long zip off sleeves, two zippered slash pockets below the waist, and a self-fabric banded bottom. The garment will be identified by size and color as SKU #72140 to 721157. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently,

CBP rationale

the applicable subheading for the submitted garment, SKU # 72152, will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s.

Full text

N041818 March 30, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Ramsey: In your letter dated October 7, 2008 you requested a classification ruling. Your sample is being returned to you. The submitted sample, SKU # 72152, is a woman’s jacket constructed from a laminated fabric that consists of an outer layer of 96% polyester, 4% spandex woven fabric, a middle layer of a polyurethane (TPU) membrane, and an inner layer of 100% polyester knit pile fabric. The laboratory of U.S. Customs and Border Protection, determined that the inner layer of fabric has an extended sinker loop type weft knit brushed pile construction. The jacket features a self-fabric stand-up collar, a full front opening with a zipper closure, long zip off sleeves, two zippered slash pockets below the waist, and a self-fabric banded bottom. The garment will be identified by size and color as SKU #72140 to 721157. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for the submitted garment, SKU # 72152, will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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