N053431 N0 Ruling Active

The tariff classification of men’s and boys’ knit jackets from Bangladesh.

Issued March 31, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2020, 6101.30.2010

Headings: 6101

Product description

As requested, your sample will be returned. Style 3540 “Chill Fleece Full Zip Jacket” is a men’s jacket constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style 3540 has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; side entry pockets below the waist; and a tunnel elastic waistband. Style 3540 will be imported in men’s sizes S-3XL. The same garment will be imported as Style 3541 in Youth (boys’) sizes XS-L.

Full text

N053431 March 31, 2009 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6101.30.2020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit jackets from Bangladesh. Dear Mr. Rizner: In your letter dated February 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 3540 “Chill Fleece Full Zip Jacket” is a men’s jacket constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style 3540 has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; side entry pockets below the waist; and a tunnel elastic waistband. Style 3540 will be imported in men’s sizes S-3XL. The same garment will be imported as Style 3541 in Youth (boys’) sizes XS-L. The applicable subheading for Style 3540 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: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 3541 will be 6101.30.2020, 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: other: boys’. The rate of duty is 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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