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The tariff classification of a boys’ jacket from China.
Issued March 15, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N096117 (March 15, 2010)
Tariff classification
HTS codes: 6101.30.2020
Headings: 6101
Product description
As requested, the sample will be returned to you. The submitted sample, Style #FBF0730 is a boys’ hip-length jacket constructed of a shell composed of one layer on the outer surface of a knit 97% polyester, 3% spandex fabric and one layer on the inner surface of a 100% polyester, finely knit, brushed fleece pile fabric, with a bonded water resistant membrane in between. The jacket features a stand-up collar, a full frontal opening secured with a zipper closure, long sleeves, a horizontal zippered pocket on the left chest, two pockets at the waist and a hemmed 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.
CBP rationale
The applicable subheading for Style # FBF0730 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’.
Full text
N096117 March 15, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Mr. Charles Santarelli Mersant International Ltd. 158-12 Rockaway Boulevard Jamaica, NY 11424 RE: The tariff classification of a boys’ jacket from China. Dear Mr. Santarelli: In your letter dated February 24, 2010, on behalf of Parigi Group, Ltd., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #FBF0730 is a boys’ hip-length jacket constructed of a shell composed of one layer on the outer surface of a knit 97% polyester, 3% spandex fabric and one layer on the inner surface of a 100% polyester, finely knit, brushed fleece pile fabric, with a bonded water resistant membrane in between. The jacket features a stand-up collar, a full frontal opening secured with a zipper closure, long sleeves, a horizontal zippered pocket on the left chest, two pockets at the waist and a hemmed 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. The applicable subheading for Style # FBF0730 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 will be 28.2 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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