N048311 N0 Ruling Active

The tariff classification of a men’s knit garment from China.

Issued February 4, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. Style NPF21F16 is a men’s garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment is cut and sewn and has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; zippered side entry pockets below the waist; a narrow contrasting overlay on the front and back panels and on the sleeves; an embroidered design on the left chest; an appliqué on the left sleeve; and a loose fitting, hemmed bottom. Although

Full text

N048311 February 4, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Franco Grutti Seajet Express Inc. 46 Arlington St. Chelsea, MA 02150 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Grutti: In your letter dated December 30, 2008, you requested a tariff classification ruling on behalf of Old Time Sports, Inc. As requested, your sample will be returned. Style NPF21F16 is a men’s garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment is cut and sewn and has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; zippered side entry pockets below the waist; a narrow contrasting overlay on the front and back panels and on the sleeves; an embroidered design on the left chest; an appliqué on the left sleeve; and a loose fitting, hemmed bottom. Although you state that you believe Style NPF21F16 is classifiable in HTSUS 6101 as a jacket, the garment lacks the tightening at the wrists and bottom that is necessary to provide protection against the elements. Consequently, the applicable subheading for Style NPF21F16 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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