N179535 N1 Ruling Active

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

Issued September 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

As requested, your sample is being returned. Style J14807 is a men’s jacket that is constructed from two different fabrics. The front and back yokes, the outside of the collar, and the side panels are constructed from 100% polyester, woven fabric. The remainder of the jacket is constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style J14807 features a stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; two side seam pockets and two interior pockets below the waist; an embroidered logo on the lower left front panel; and a straight bottom with a drawcord and cord lock. The knit pile 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 J14807 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other that those of heading 6103: of man-made fibers : other: other: men’s.

Full text

N179535 September 2, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Michael S. McCullough Vandegrift Forwarding Co., Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. McCullough: In your letter dated August 5, 2011, you requested a tariff classification ruling on behalf of Nautica Men’s Sportswear. As requested, your sample is being returned. Style J14807 is a men’s jacket that is constructed from two different fabrics. The front and back yokes, the outside of the collar, and the side panels are constructed from 100% polyester, woven fabric. The remainder of the jacket is constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style J14807 features a stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; two side seam pockets and two interior pockets below the waist; an embroidered logo on the lower left front panel; and a straight bottom with a drawcord and cord lock. The knit pile 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 J14807 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other that those of heading 6103: of man-made fibers : other: other: men’s. The rate of duty rate 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 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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