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The tariff classification of a men’s knit jacket from Vietnam.
Issued September 16, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N181044 (September 16, 2011)
Tariff classification
HTS codes: 6101.30.2010
Headings: 6101
Product description
As requested, your sample is being returned. Style UM5220 is a men’s jacket constructed from two different fabrics. The outer collar, the front and back yokes, the outer sleeves, the storm flap, and a section of the lower portion of the back panel are constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric bonded to an inner layer of 100% polyester knit pile fabric. The remainder of the garment consisting of the inner collar, the under-sleeves, and the major portions of the front and back panels are constructed from 100% polyester, double faced knit pile fabric that is napped on the inside and outside surfaces. Style UM5220 features a full front opening with a zippered closure, a stand-up collar; long sleeves with elasticized capping at the cuffs; an embroidered logo on the left chest; zippered side entry pockets below the waist; and elasticized capping at the 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. Consequently,
CBP rationale
the applicable subheading for Style UM5220 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
N181044 September 16, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jenny Helm Gear for Sports Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit jacket from Vietnam. Dear Ms. Helm: In your letter dated August 10, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style UM5220 is a men’s jacket constructed from two different fabrics. The outer collar, the front and back yokes, the outer sleeves, the storm flap, and a section of the lower portion of the back panel are constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric bonded to an inner layer of 100% polyester knit pile fabric. The remainder of the garment consisting of the inner collar, the under-sleeves, and the major portions of the front and back panels are constructed from 100% polyester, double faced knit pile fabric that is napped on the inside and outside surfaces. Style UM5220 features a full front opening with a zippered closure, a stand-up collar; long sleeves with elasticized capping at the cuffs; an embroidered logo on the left chest; zippered side entry pockets below the waist; and elasticized capping at the 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. Consequently, the applicable subheading for Style UM5220 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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