N122558 N1 Ruling Active

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

Issued October 8, 2010 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 J10-032D is a men’s shirt-jacket styled garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, micro fleece knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, micro fleece knit fabric. The polyurethane film is not visible in cross section. Style J10-032D has a pointed collar; a full front opening with five button closures; long sleeves with a button closure at the cuffs; a patch pocket on the right chest; two pouch pockets below the waist; and a straight, hemmed bottom with side slits. Because the polyurethane membrane is not visible to the naked eye when viewed in cross section, classification in HTSUS 6113 is precluded. Consequently,

Full text

N122558 October 8, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s bonded knit garment from China. Dear Ms. Halliburton: In your letter dated September 2, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style J10-032D is a men’s shirt-jacket styled garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, micro fleece knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, micro fleece knit fabric. The polyurethane film is not visible in cross section. Style J10-032D has a pointed collar; a full front opening with five button closures; long sleeves with a button closure at the cuffs; a patch pocket on the right chest; two pouch pockets below the waist; and a straight, hemmed bottom with side slits. Because the polyurethane membrane is not visible to the naked eye when viewed in cross section, classification in HTSUS 6113 is precluded. Consequently, the applicable subheading for Style J10-032D 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: men’s or boy’s: 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 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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