N180918 N1 Ruling Active

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

Issued September 15, 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 AJ33 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, finely knit interlock fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, finely knit pile fabric. The jacket features a rib knit baseball collar; a full front opening with a zippered closure; long sleeves with close fitting banded cuffs; two slash pockets below the waist; embroidered appliqués on the left chest, the back panel, and the right sleeve; and a close fitting banded bottom. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric of heading 6001. Although you describe Style AJ33 as a waterproof jacket, classification as a water resistant garment is not applicable since the garment is of knit construction. Consequently,

Full text

N180918 September 15, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a man’s knit jacket from China. Dear Mr. Salvato: In your letter dated August 11, 2011, you requested a tariff classification ruling on behalf of HB Athletic Inc. As requested, your sample is being returned. Style AJ33 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, finely knit interlock fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, finely knit pile fabric. The jacket features a rib knit baseball collar; a full front opening with a zippered closure; long sleeves with close fitting banded cuffs; two slash pockets below the waist; embroidered appliqués on the left chest, the back panel, and the right sleeve; and a close fitting banded bottom. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric of heading 6001. Although you describe Style AJ33 as a waterproof jacket, classification as a water resistant garment is not applicable since the garment is of knit construction. Consequently, the applicable subheading for Style AJ33 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: men’s. The rate of duty will be 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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