N251618 N2 Ruling Active

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

Issued April 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1005

Headings: 6113

Product description

The sample will be returned to you, as requested. Style 1804451 is a men’s bomber-style faux leather jacket. The jacket is constructed of rayon knit fabric coated with compact polyurethane plastic that completely obscures the underlying fabric. The lined jacket features: a rib knit stand-up collar, hood with a drawstring, a full front zipper closure that extends to the top of the collar, epaulet-type overlays on the shoulders secured by buttons, long sleeves with rib knit cuffs, chest pockets with flap button closure, two pockets with flap button closures at the waist, and a 2 ½” ribbed knit waist band bottom.

CBP rationale

The applicable subheading Style 1804451 will be 6113.00.1005, 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: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: men’s or boys’.

Full text

N251618 April 15, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Michael McCullough Vandergrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a men’s jacket from China. Dear Mr. McCullough: In your letter dated March 12, 2014, on behalf of your client Foot Locker Inc., you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 1804451 is a men’s bomber-style faux leather jacket. The jacket is constructed of rayon knit fabric coated with compact polyurethane plastic that completely obscures the underlying fabric. The lined jacket features: a rib knit stand-up collar, hood with a drawstring, a full front zipper closure that extends to the top of the collar, epaulet-type overlays on the shoulders secured by buttons, long sleeves with rib knit cuffs, chest pockets with flap button closure, two pockets with flap button closures at the waist, and a 2 ½” ribbed knit waist band bottom. The applicable subheading Style 1804451 will be 6113.00.1005, 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: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: men’s or boys’. The rate of duty will be 3.8% 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

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