N176856 N1 Ruling Active

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

Issued August 19, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.20.0010

Headings: 6101

Product description

As requested, your sample is being returned. Style M2113606 is a men’s jacket that features a lined hood with a drawcord; a full front opening with a zippered closure; long sleeves with rib knit cuffs; zippered closures at the sleeve cuffs; two zippered pockets below the waist; and a rib knit bottom. The front and back yokes, the outer surface of the hood, the drawcord, and the pocket trim are constructed from 100% leather. The remainder of the garment is constructed from 80% cotton, 20% polyester knit fabric that is napped on the inside surface. The knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently,

CBP rationale

the applicable subheading for Style M2113606 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: other that those of heading 6103: of cotton: men’s.

Full text

N176856 August 19, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Melissa Fox Vandegrift Forwarding 3 Kimberly Court Voorhees, NJ 08043 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Fox: In your letter dated July 25, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style M2113606 is a men’s jacket that features a lined hood with a drawcord; a full front opening with a zippered closure; long sleeves with rib knit cuffs; zippered closures at the sleeve cuffs; two zippered pockets below the waist; and a rib knit bottom. The front and back yokes, the outer surface of the hood, the drawcord, and the pocket trim are constructed from 100% leather. The remainder of the garment is constructed from 80% cotton, 20% polyester knit fabric that is napped on the inside surface. The knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style M2113606 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: other that those of heading 6103: of cotton: men’s. The rate of 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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