The tariff classification of a man’s jacket from China

N256386 January 16, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Carie Samuel Marisol International 2424 W Kingsley, St C Springfield, MO 65807 RE: The tariff classification of a man’s jacket from China Dear Ms. Samuel: In your letter dated August 14, 2014, you requested a tariff classification ruling on behalf of Mahco, Inc. Our response was delayed due to laboratory analysis. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned. Style WJ616 is a man’s jacket constructed from a 100% polyester knit fabric with a visible coating on the inner surface. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a five-snap flap over the front zipper, long sleeves, zippered vents under the arms, double entry pockets at the waist, and an elasticized drawstring with cord locks through the bottom hem. Analysis by the CBP laboratory has determined the fabric of style WJ616 is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, remains classified in heading 6001, HTSUS, as a knit pile fabric. Consequently, the applicable subheading for the style WJ616 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 percent ad valorem. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling.  In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.  You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division