N047889 N0 Ruling Active

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

Issued July 14, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Our response was delayed due to laboratory analysis during which your sample was destroyed. The submitted garment, Style 58GE311, is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 95% polyester, 5% elastane woven fabric bonded to an inner layer of 100% polyester tricot knit pile fabric. The garment has a full front opening with a zippered closure; a zip through stand-up collar; long, tapered sleeves with a zippered closure at the cuffs; side entry pockets with hook and loop closures below the waist; a zippered pocket on the left chest; and an elasticized drawcord at the 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

N047889 July 14, 2009 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s laminated jacket from China. Dear Ms. Iacobello: In your letter dated December 18, 2008, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis during which your sample was destroyed. The submitted garment, Style 58GE311, is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 95% polyester, 5% elastane woven fabric bonded to an inner layer of 100% polyester tricot knit pile fabric. The garment has a full front opening with a zippered closure; a zip through stand-up collar; long, tapered sleeves with a zippered closure at the cuffs; side entry pockets with hook and loop closures below the waist; a zippered pocket on the left chest; and an elasticized drawcord at the 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 Style 58GE311 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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