N242621 N2 Ruling Active

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

Issued July 1, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.20.0010

Headings: 6101

Product description

As requested, your sample will be returned. Style HN2412 (40GK809) is a men’s jacket that features a rib knit stand-up collar, a full front opening with a zipper closure that extends through the collar, long sleeves with rib knit cuffs, side entry pockets below the waist, and a rib knit bottom. The major portion of each front panel, extending from the shoulders to the waistband, is constructed from 50% rayon, 50% polyester woven fabric coated with a compact plastic that completely obscures the underlying fabric. The remainder of the garment, consisting of the entire back panel, the sleeves, the collar, the sides of the front panels, the rib knit waistband, the rib knit cuffs, and a 1 ¼ inch strip of knit fabric on either side of the zipper, is constructed from 100% cotton, finely knit fabric. The garment is not considered made up of coated fabric, as required for classification in heading 6113. Consequently,

Full text

N242621 July 1, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Rainbow: In your letter dated May 30, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style HN2412 (40GK809) is a men’s jacket that features a rib knit stand-up collar, a full front opening with a zipper closure that extends through the collar, long sleeves with rib knit cuffs, side entry pockets below the waist, and a rib knit bottom. The major portion of each front panel, extending from the shoulders to the waistband, is constructed from 50% rayon, 50% polyester woven fabric coated with a compact plastic that completely obscures the underlying fabric. The remainder of the garment, consisting of the entire back panel, the sleeves, the collar, the sides of the front panels, the rib knit waistband, the rib knit cuffs, and a 1 ¼ inch strip of knit fabric on either side of the zipper, is constructed from 100% cotton, finely knit fabric. The garment is not considered made up of coated fabric, as required for classification in heading 6113. Consequently, the applicable subheading for Style HN2412 (40GK809) will be 6101.20.0010, HTSUS, which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% 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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