The tariff classification of men’s garments from China

N261824 March 5, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6201.93.3000; 6201.93.3511 Mr. David Chang Aloha Custom Services, Inc. 9215 Hall Road Downey, CA 90241 RE: The tariff classification of men’s garments from China Dear Mr. Chang: In your letter dated February 5, 2015, you requested a tariff classification ruling on behalf of your client J&Y Import & Export. Your sample will be returned. Style G7S5J010 is a man’s hip-length pullover style garment constructed from a 100% polyester knit fabric bonded to a 100% polyester knit fabric. There is no plastic visible when the laminated fabric is examined in cross-section. The garment features a stand-up collar, a partial opening at the neck area that is secured by a zipper closure that extends to the top of the collar, long sleeves with partially elasticized cuffs, zipper pockets at the waist and a straight bottom with a draw cord and a cord lock. As this garment is of knit construction, classification as water resistant is not available. Style G7XSJ402 is a man’s hip-length pullover style jacket with a shell composed of 100% polyester woven fabric. In your letter you indicated the fabric of the jacket is coated. The coating is not visible as that term is defined in the tariff, therefore Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The jacket features a stand-up collar, a partial opening at the neck area that is secured by a zipper closure that extends to the top of the collar, elbow length hemmed sleeves, and an elasticized waistband. The applicable subheading for the style G7S5J010 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem. Style G7XSJ402 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. If style G7XSJ402 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. The duty rate will be 27.7 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