N252536 N2 Ruling Active

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

Issued May 2, 2014 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 “00SBIR – UMLT – DODG1” is a men’s jacket constructed from 100% cotton, French terry knit fabric. The jacket has a rib knit baseball neckline; a full front opening with seven snap closures; long, sleeves with rib knit cuffs; a woven label on the left sleeve; side seam pockets at the waist; and a tight fitting rib knit bottom. The garment is designed to be worn over other clothing for protection against the elements.

Full text

N252536 May 2, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s knit jacket from Sri Lanka. Dear Ms. Orzol: In your letter dated April 14, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style “00SBIR – UMLT – DODG1” is a men’s jacket constructed from 100% cotton, French terry knit fabric. The jacket has a rib knit baseball neckline; a full front opening with seven snap closures; long, sleeves with rib knit cuffs; a woven label on the left sleeve; side seam pockets at the waist; and a tight fitting rib knit bottom. The garment is designed to be worn over other clothing for protection against the elements. The applicable subheading for Style “00SBIR – UMLT – DODG1” will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (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 duty rate 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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