N046859 N0 Ruling Active

The tariff classification of a men’s laminated jacket from China.

Issued April 10, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

/ The Kroger Co. Our response was delayed due to laboratory analysis during which your sample was destroyed. The submitted garment, Style 965-5003, is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester knit pile fabric. The garment has a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered, close fitting sleeves finished with elasticized capping; two zippered slash pockets below the waist; a zippered pocket on the inside left chest; and a straight, close fitting bottom. 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. Because the garment is of knit construction, classification as a water resistant garment is not available. Consequently,

Full text

N046859 April 10, 2009 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a men’s laminated jacket from China. Dear Mr. Anuschat: In your letter dated December 9, 2008, you requested a tariff classification ruling on behalf of Fred Meyer, Inc. / The Kroger Co. Our response was delayed due to laboratory analysis during which your sample was destroyed. The submitted garment, Style 965-5003, is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester knit pile fabric. The garment has a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered, close fitting sleeves finished with elasticized capping; two zippered slash pockets below the waist; a zippered pocket on the inside left chest; and a straight, close fitting bottom. 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. Because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for the submitted garment, Style 965-5003, will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ 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: men’s. The rate of duty 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 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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