N094617 N0 Ruling Active

The tariff classification of a man’s bonded jacket from China.

Issued July 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Your sample was destroyed during laboratory analysis and cannot be returned. Style 5000 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 88% polyester, 12% spandex, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester finely knit pile fabric. Laboratory analysis has determined that the inner layer has a weft knit pile construction. 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. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Style 5000 has a self-fabric stand-up collar; a full front opening with a zipper closure; long, tapered sleeves; a zippered pocket on the left chest; vertical zippered pockets below the waist; three inside zippered pockets; and a straight bottom.

Full text

N094617 July 6, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Keith Mims Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a man’s bonded jacket from China. Dear Mr. Mims: In your letter dated February 12, 2010, you requested a tariff classification ruling. Your sample was destroyed during laboratory analysis and cannot be returned. Style 5000 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 88% polyester, 12% spandex, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester finely knit pile fabric. Laboratory analysis has determined that the inner layer has a weft knit pile construction. 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. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Style 5000 has a self-fabric stand-up collar; a full front opening with a zipper closure; long, tapered sleeves; a zippered pocket on the left chest; vertical zippered pockets below the waist; three inside zippered pockets; and a straight bottom. The applicable subheading for Style 5000 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. 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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