N259091 N2 Ruling Active

The tariff classification of men’s jackets from unknown origin

Issued December 4, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Your samples will be returned as requested. Style AR5664T is a man’s jacket constructed from a 100% polyester knit fabric. The jacket features a collar, a full front opening with a zipper closure, long sleeves with knit cuffs, side entry pockets below the waist, and a tight fitting knit bottom. Style AR256151 is a man’s jacket constructed from a 92% polyester and 8% spandex knit fabric. The jacket features a stand-up collar, a full front opening with a zipper closure that extends to the top of the collar, long sleeves with knit cuffs, side entry pockets below the waist with zipper closures, and a tight fitting knit bottom.

CBP rationale

The applicable subheading for the styles AR5664T and AR256151 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boy’s 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

N259091 December 4, 2014 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of men’s jackets from unknown origin Dear Mr. Kim: In your letter dated October 27, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style AR5664T is a man’s jacket constructed from a 100% polyester knit fabric. The jacket features a collar, a full front opening with a zipper closure, long sleeves with knit cuffs, side entry pockets below the waist, and a tight fitting knit bottom. Style AR256151 is a man’s jacket constructed from a 92% polyester and 8% spandex knit fabric. The jacket features a stand-up collar, a full front opening with a zipper closure that extends to the top of the collar, long sleeves with knit cuffs, side entry pockets below the waist with zipper closures, and a tight fitting knit bottom. The applicable subheading for the styles AR5664T and AR256151 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boy’s 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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