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

N262767 April 10, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6103.43.1520 Mr. Robert Ryan BNSF Logistics 1600 Lakeside Parkway Suite 100 Flower Mound, TX 75028 RE: The tariff classification of men’s jackets and trousers from China Dear Mr. Ryan: In your letter dated March 1, 2015, you requested a tariff classification ruling on behalf of your client Williamson-Dickie Manufacturing Company. Your samples will be returned as requested. Style SJ702 is a men’s hip-length jacket constructed from a 59% cotton, 39% polyester and 2% spandex woven fabric bonded to a 100% polyester knit fleece fabric. The jacket features a full front zipper closure that extends to the top of the collar, long hemmed sleeves with adjustable hook and loop at the wrist, zipper pockets below the waist and an elasticized drawstring with cord locks through the bottom hem. Style SP704 is a pair of men’s pants constructed from a 59% cotton, 39% polyester and 2% spandex woven fabric bonded to a 100% polyester knit fleece fabric. The pants feature a zippered, fly front opening with a button closure on the waistband, two front pockets, two rear pockets and hemmed leg openings with ankle zippers. With your letter you state that the bonded fleece fabric is of pile construction. We have not confirmed these results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60. Based on the information you provided, the applicable subheading for style SJ702 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. The applicable subheading for the style SP704 will be 6103.43.1520, HTSUS, which provides for Men’s or boys’… trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s. The rate of duty is 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