10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a man’s jacket from China
Issued December 9, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N259286 (December 9, 2014)
Tariff classification
HTS codes: 6101.30.2010
Headings: 6101
Product description
Your sample will be returned as requested. Style UA5395M, “Fletchir,” is a man’s jacket made from a knit pile fabric where the pile is found on the interior surface of the garment. This pile fabric is constructed from a 92% cotton and 8% spandex knit ground fabric with a 100% polyester pile. Per Subheading Note 2(B)(b) to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), “In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric.” Therefore, the fabric for style UA5395M is a polyester knit fabric. The jacket features a rib knit collar, a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, pockets below the waist with zipper closures, and a tight fitting ribbed knit bottom.
CBP rationale
The applicable subheading for style UA5395M will be 6101.30.2010, 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
N259286 December 9, 2014 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a man’s jacket from China Dear Ms. Kelly-Kobayashi: In your letter dated November 10, 2014, you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. Your sample will be returned as requested. Style UA5395M, “Fletchir,” is a man’s jacket made from a knit pile fabric where the pile is found on the interior surface of the garment. This pile fabric is constructed from a 92% cotton and 8% spandex knit ground fabric with a 100% polyester pile. Per Subheading Note 2(B)(b) to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), “In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric.” Therefore, the fabric for style UA5395M is a polyester knit fabric. The jacket features a rib knit collar, a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, pockets below the waist with zipper closures, and a tight fitting ribbed knit bottom. The applicable subheading for style UA5395M will be 6101.30.2010, 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
More rulings on the same tariff codes
The tariff classification of men’s sleeveless jackets from Vietnam
The tariff classification of men’s sleeveless jackets from Indonesia
The tariff classification of a 3-in-1 men’s jacket from Bangladesh
The tariff classification of a men’s jacket from Bangladesh
The tariff classification of men’s and women’s garments from China
The tariff classification of a men’s and women’s heated jacket from China
The tariff classification of woven and knit garments from Vietnam or Egypt
The tariff classification of men’s and women’s garments from Vietnam
The tariff classification of a men’s knitted jacket from China
The tariff classification of knitted jackets from Vietnam
Follow N259286
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.