N155439 N1 Ruling Active

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

Issued April 20, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010, 6101.30.2010

Headings: 6101, 6102

Product description

As requested, your sample will be returned. Style 12ACma791 “Arctic Cat Softshell Jacket” is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, flat knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, fleece knit fabric. The jacket has a self-fabric stand-up collar, a full front opening with a zippered closure, long sleeves with rib knit cuffs, side entry pockets below the waist, embroidered logos on the left chest and on the rear yoke, and a straight bottom with a drawcord and cordlocks.

Full text

N155439 April 20, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Mr. Paul Meyer Masterpiece International, Ltd. 615 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of a men’s bonded knit jacket from China. Dear Mr. Meyer: In your letter dated March 17, 2011, you requested a tariff classification ruling on behalf of JMI (USA) Ltd. As requested, your sample will be returned. Style 12ACma791 “Arctic Cat Softshell Jacket” is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, flat knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, fleece knit fabric. The jacket has a self-fabric stand-up collar, a full front opening with a zippered closure, long sleeves with rib knit cuffs, side entry pockets below the waist, embroidered logos on the left chest and on the rear yoke, and a straight bottom with a drawcord and cordlocks. You state that the same garment is also made in a women’s version, Style 12ACwa791, with the same fabric construction but with a gender specific fit. The polyurethane membrane is not visible in cross-section. Consequently, the applicable subheading for Style 12ACma791 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 12ACwa791 will be 6102.30.2010, HTSUS, which provides for: women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’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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