The tariff classification of men’s and women’s jackets from China

N261039 February 18, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 6113.00.9030 Ms. Donna Huggins Vantage Customs Classics 100 Vantage Drive Avenel, NJ 07001 RE: The tariff classification of men’s and women’s jackets from China Dear Ms. Huggins: In your letter dated January 19, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style 7307 is a man’s soft shell jacket constructed from a bonded fabric that consists of two finely knit 100% polyester fabrics with a layer of polyurethane in the center that is visible in cross section. The unlined jacket features a full front opening with a zipper that extends to the top of the collar, long sleeves that are partially elasticized with hook and loop tabs at the ends, zippered pockets at the waist, and a cord lock through the bottom hem. Style 7308 is a woman’s soft shell jacket constructed from a bonded fabric that consists of two finely knit 100% polyester fabrics with a layer of polyurethane in the center that is visible in cross section. The unlined jacket features a full front opening with a zipper that extends to the top of the collar, long sleeves that are partially elasticized with hook and loop tabs at the ends, zippered pockets at the waist, and a cord lock through the bottom hem. Although you requested classification of styles 7307 and 7308 under headings 6201 and 6202 respectively, Harmonized Tariff Schedule of the United States (HTSUS), both are made of knit fabric and are, therefore, properly classified in Chapter 61. Consequently, the applicable subheading for the style 7307 will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the style 7308 will be 6113.00.9030, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. The rate of duty will be 7.1 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