N256516 N2 Ruling Active

The tariff classification of a man’s jacket from Mauritius

Issued February 10, 2015 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 remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style 9A5C is a man’s jacket constructed from a 71% lyocell and 29% polyester knit fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit non-pile construction. There is no plastic visible when the laminated fabric is examined in cross-section. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with ribbed knit cuffs, and a tight fitting rib knit bottom.

CBP rationale

The applicable subheading for the style 9A5C will be 6101.30.2010, 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 man-made fibers: Other: Other: Men’s.

Full text

N256516 February 10, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Karl F. Krueger Radix Group Int’l dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a man’s jacket from Mauritius Dear Mr. Krueger: In your letter dated August 19, 2014, you requested a tariff classification ruling on behalf of your client, Orvis Company. 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 as per your request. Style 9A5C is a man’s jacket constructed from a 71% lyocell and 29% polyester knit fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit non-pile construction. There is no plastic visible when the laminated fabric is examined in cross-section. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with ribbed knit cuffs, and a tight fitting rib knit bottom. The applicable subheading for the style 9A5C will be 6101.30.2010, 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 man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2 percent 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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