N169424 N1 Ruling Active

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

Issued July 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.20.0010

Headings: 6101

Product description

As requested, your sample will be returned. Style 1DCJ0142 is a men’s jacket constructed from 100% cotton, French terry knit fabric. The garment has a rib knit turtleneck collar; a full front opening with a zipper closure; long sleeves with rib knit cuffs; pouch pockets below the waist; an embroidered logo on the left chest; contrasting color overlays on the upper sleeves; contrasting color inserts on the shoulders and sleeves; and a close fitting banded bottom.

CBP rationale

The applicable subheading for Style 1DCJ0142 will be 6101.20.0010, 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: of cotton: men’s.

Full text

N169424 July 6, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Marilyn G. Santos Supreme International, LLC 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Santos: In your letter dated June 2, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1DCJ0142 is a men’s jacket constructed from 100% cotton, French terry knit fabric. The garment has a rib knit turtleneck collar; a full front opening with a zipper closure; long sleeves with rib knit cuffs; pouch pockets below the waist; an embroidered logo on the left chest; contrasting color overlays on the upper sleeves; contrasting color inserts on the shoulders and sleeves; and a close fitting banded bottom. The applicable subheading for Style 1DCJ0142 will be 6101.20.0010, 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: of cotton: men’s. The duty rate is 15.9% 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 the 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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