N247925 N2 Ruling Active

The tariff classification of a man’s bonded knit jacket from Pakistan

Issued April 3, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Our response was delayed due to laboratory analysis. The remainder of the sample will be returned as requested. Style G2519 is a man’s jacket that is constructed from a bonded fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elasticized capping at the ends, pockets at the waist, an inside pocket with flap secured by a hook and loop closure, and elasticized capping at the bottom of the garment. Laboratory analysis has determined that the inner layer of fabric of style G2519 is of weft knit pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently,

Full text

N247925 April 3, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a man’s bonded knit jacket from Pakistan Dear Ms. Helm: In your letter dated November 12, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The remainder of the sample will be returned as requested. Style G2519 is a man’s jacket that is constructed from a bonded fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elasticized capping at the ends, pockets at the waist, an inside pocket with flap secured by a hook and loop closure, and elasticized capping at the bottom of the garment. Laboratory analysis has determined that the inner layer of fabric of style G2519 is of weft knit pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for style G2519 will be 6101.30.2010, 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 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 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →