N260560 N2 Ruling Active

The tariff classification of a man’s jacket from Bangladesh

Issued July 9, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Style M03-899-F16 is a man’s hip-length jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric 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. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves, zippered pockets at the waist, and a hemmed bottom.

CBP rationale

The applicable subheading for the style M03-899-F16 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.

Full text

N260560 July 9, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Gita Yao Milgram & Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of a man’s jacket from Bangladesh Dear Ms. Yao: In your letter dated December 3, 2014, you requested a tariff classification ruling on behalf of your client, Trimark Sportswear Group Ltd. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style M03-899-F16 is a man’s hip-length jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric 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. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves, zippered pockets at the waist, and a hemmed bottom. The applicable subheading for the style M03-899-F16 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. 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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