N244594 N2 Ruling Active

The tariff classification of motorcycle jacket from Indonesia and Vietnam.

Issued August 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3060

Headings: 6114

Product description

Your sample will be returned, as requested. The submitted sample is a man’s double jacket designed for motorcycle riding. The outer jacket is composed of 100% knit polyester fabric. It has protective removable plastic inserts at the shoulders, elbows, forearms and back. The jacket has a full front zipper closure, a stand-up collar and a mesh lining which contains two hook and loop closure pockets. The jacket also contains two zippered pockets at the waist and hook and loop panels which allow for a tighter fit. The inner jacket is composed of 100% nylon woven fabric and contains snap tab closures at the wrist which are designed to fasten it to loops within the outer jacket sleeves. The inner jacket is not designed to be worn alone. The jacket is specifically designed to protect a person against injury. The garments are protective apparel and have no practical application as street or casual wear.

CBP rationale

The applicable subheading for motorcycle jacket will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’.

Full text

N244594 August 29, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Sherri Desjardins UPS Supply Chain Solutions 600 Fritz Drive Coppell, TX 75019 RE: The tariff classification of motorcycle jacket from Indonesia and Vietnam. Dear Ms. Desjardins: In your letter dated July 19, 2013, on behalf of your client, Tucker Rocky Distributing, you requested a tariff classification ruling. Your sample will be returned, as requested. The submitted sample is a man’s double jacket designed for motorcycle riding. The outer jacket is composed of 100% knit polyester fabric. It has protective removable plastic inserts at the shoulders, elbows, forearms and back. The jacket has a full front zipper closure, a stand-up collar and a mesh lining which contains two hook and loop closure pockets. The jacket also contains two zippered pockets at the waist and hook and loop panels which allow for a tighter fit. The inner jacket is composed of 100% nylon woven fabric and contains snap tab closures at the wrist which are designed to fasten it to loops within the outer jacket sleeves. The inner jacket is not designed to be worn alone. The jacket is specifically designed to protect a person against injury. The garments are protective apparel and have no practical application as street or casual wear. The applicable subheading for motorcycle jacket will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The rate of duty will be 14.9% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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