N213336 N2 Ruling Active

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

Issued April 26, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, the submitted sample will be returned. Style 5620 is a men’s garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 5620 features a stand-up collar; a full front opening with a zippered closure; long, loose fitting sleeves; a pocket with a vertical zipper on the right chest; side entry pockets below the waist; and a loose fitting, straight bottom. The outer collar, the front and rear yokes, the chest pocket, and the pocket edges are constructed from 100% polyester woven fabric. The loose fitting bottom and sleeves do not provide protection against the elements as required for classification as a jacket. Consequently,

Full text

N213336 April 26, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Jason Burr Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Burr: In your letter dated April 5, 2012, you requested a tariff classification ruling. As requested, the submitted sample will be returned. Style 5620 is a men’s garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 5620 features a stand-up collar; a full front opening with a zippered closure; long, loose fitting sleeves; a pocket with a vertical zipper on the right chest; side entry pockets below the waist; and a loose fitting, straight bottom. The outer collar, the front and rear yokes, the chest pocket, and the pocket edges are constructed from 100% polyester woven fabric. The loose fitting bottom and sleeves do not provide protection against the elements as required for classification as a jacket. Consequently, the applicable subheading for Style 5620 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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