N201185 N2 Ruling Active

The tariff classification of a woman’s jacket from Vietnam

Issued March 14, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9030

Headings: 6113

Product description

Our response was delayed due to laboratory analysis, the remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style WL6143 is a woman’s outerwear jacket. The front panels, back panel and the sleeves are constructed of a three-layer laminated fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of polyurethane film and an inner layer of 100% polyester tricot knit fabric. The garment’s inner layer has a series of uniform, closely placed, repetitive dots made from an aluminized film. These dots do not form any kind of design or pattern. Their function is to retain or reflect body heat back to the wearer while allowing transpiration of water vapor away from the body. Laboratory analysis confirmed that the brushed fabric is of non-pile construction. Inserts in the side seams are made of a contrasting fabric. The jacket has a full front opening with a zipper closure extending to the top of the collar, long sleeves, zippered pockets at the waist and an elasticized drawstring with cordlock through the bottom hem.

CBP rationale

The applicable subheading for the style WL6143 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats or jackets: Other: Women’s or girls’.

Full text

N201185 March 14, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Lori Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Boullet: In your letter dated January 4, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, the remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style WL6143 is a woman’s outerwear jacket. The front panels, back panel and the sleeves are constructed of a three-layer laminated fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of polyurethane film and an inner layer of 100% polyester tricot knit fabric. The garment’s inner layer has a series of uniform, closely placed, repetitive dots made from an aluminized film. These dots do not form any kind of design or pattern. Their function is to retain or reflect body heat back to the wearer while allowing transpiration of water vapor away from the body. Laboratory analysis confirmed that the brushed fabric is of non-pile construction. Inserts in the side seams are made of a contrasting fabric. The jacket has a full front opening with a zipper closure extending to the top of the collar, long sleeves, zippered pockets at the waist and an elasticized drawstring with cordlock through the bottom hem. The applicable subheading for the style WL6143 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats or jackets: Other: Women’s or girls’. The rate of duty will be 7.1 percent 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 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 the ruling 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 the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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