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N145115 N1 Ruling Active

The tariff classification of a men’s jacket from Vietnam or another country

Issued February 17, 2011 by U.S. Customs and Border Protection.

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N1 N145115 (February 17, 2011)

Tariff classification

HTS codes: 6113.00.9025

Headings: 6113

Product description

The item in question, style UM0761, is a men’s outerwear jacket with a shell made mostly from a knitted 100% polyester fabric with a visible polyurethane plastic coating or film on the inner surface. With the exception of a free-hanging back yoke and collar of woven 100% polyester fabric with a visible polyurethane coating, the jacket is otherwise entirely made from knit fabric. Style UM0761 has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with hook-and-loop tabs at the ends, zippered pockets at the waist, an elasticized drawstring with cord locks through the bottom hem and a full lining.

CBP rationale

The applicable subheading for the style UM0761 jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other men’s or boys’ coats and jackets The rate of duty will be 7.

Full text

N145115 February 17, 2011 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Jenny Helm GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s jacket from Vietnam or another country Dear Ms. Helm: In your letter dated January 24, 2011, you requested a tariff classification ruling. The sample you submitted is being returned to you as you requested. The item in question, style UM0761, is a men’s outerwear jacket with a shell made mostly from a knitted 100% polyester fabric with a visible polyurethane plastic coating or film on the inner surface. With the exception of a free-hanging back yoke and collar of woven 100% polyester fabric with a visible polyurethane coating, the jacket is otherwise entirely made from knit fabric. Style UM0761 has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with hook-and-loop tabs at the ends, zippered pockets at the waist, an elasticized drawstring with cord locks through the bottom hem and a full lining. The applicable subheading for the style UM0761 jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other men’s or boys’ coats and jackets The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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