CBP Ruling N234075 — The tariff classification of two men’s jackets from China

Tariff classification

Headings: 6113

Product description

Style 4577236 has a shell composed of contrasting color knit 100% polyester fabric panels that have a visible polyurethane coating on the inner surface. Style 4577236 has long sleeves with partial elastic tightening at the wrist area, a stand-up collar, a full front opening secured by a zipper closure, a drawcord tightening through the bottom hem and two slanted front pockets at the waist. Style 4569038 has a shell composed of a knit 100% polyester fabric with woven 100% polyester fabric panels on the front and rear yokes and on the upper portion of the arms. Both fabrics have a visible polyurethane coating on the inner surface. This item also has long sleeves with a band cuff at the wrist area, a stand-up collar and two slanted front pockets with zipper closures at the waist. The samples are being returned to you.

CBP rationale

The applicable subheading for the both jackets will be 6113.00.9025, 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 and Jackets: Other: Men’s or boys’.

Full text

N234075 November 7, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of two men’s jackets from China Dear Ms. Rainbow: In your letter dated October 5, 2012, you requested a tariff classification ruling. Two samples were submitted: Style numbers 4577236 and 4569038 are two men’s unlined hip-length jackets. Style 4577236 has a shell composed of contrasting color knit 100% polyester fabric panels that have a visible polyurethane coating on the inner surface. Style 4577236 has long sleeves with partial elastic tightening at the wrist area, a stand-up collar, a full front opening secured by a zipper closure, a drawcord tightening through the bottom hem and two slanted front pockets at the waist. Style 4569038 has a shell composed of a knit 100% polyester fabric with woven 100% polyester fabric panels on the front and rear yokes and on the upper portion of the arms. Both fabrics have a visible polyurethane coating on the inner surface. This item also has long sleeves with a band cuff at the wrist area, a stand-up collar and two slanted front pockets with zipper closures at the waist. The samples are being returned to you. The applicable subheading for the both jackets will be 6113.00.9025, 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 and Jackets: Other: Men’s or boys’. 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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