CBP Ruling N235323 — The tariff classification of a men’s bonded knit jacket from China.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

As requested, your sample will be returned. Style TKF-M148 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 95% polyester, 5% spandex flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric that has been brushed on the inner surface. The polyurethane film is not visible in cross section. Style TKF-M148 features a self-fabric stand-up collar; a full front opening with a zippered closure; a storm flap behind the zipper; long, tapered, raglan sleeves; inner sleeve cuffs of 90% polyester, 10% spandex jersey knit fabric with a thumb hole on each cuff; a left chest pocket with a vertical zipper closure; two side entry, vertical zippered pockets below the waist; a mesh lining on the left front panel; a mesh pouch pocket on the inner right panel; and a straight bottom with a drawcord and cord lock. Because the polyurethane film is not visible in cross-section, classification in subheading 6113, Harmonized Tariff Schedule of the United States, (HTSUS), does not apply. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently,

Full text

N235323 November 15, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. 5/F, Harbor Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of a men’s bonded knit jacket from China. Dear Mr. Tsang: In your letter dated September 20, 2012, and in subsequent correspondence dated November 8, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style TKF-M148 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 95% polyester, 5% spandex flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric that has been brushed on the inner surface. The polyurethane film is not visible in cross section. Style TKF-M148 features a self-fabric stand-up collar; a full front opening with a zippered closure; a storm flap behind the zipper; long, tapered, raglan sleeves; inner sleeve cuffs of 90% polyester, 10% spandex jersey knit fabric with a thumb hole on each cuff; a left chest pocket with a vertical zipper closure; two side entry, vertical zippered pockets below the waist; a mesh lining on the left front panel; a mesh pouch pocket on the inner right panel; and a straight bottom with a drawcord and cord lock. Because the polyurethane film is not visible in cross-section, classification in subheading 6113, Harmonized Tariff Schedule of the United States, (HTSUS), does not apply. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style TKF-M148 will be 6101.30.2010, HTSUS, which provides for: 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: 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, Thomas J. Russo Director National Commodity Specialist Division

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