N264450 N2 Ruling Active

The tariff classification of a man’s jacket from China

Issued August 26, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Style SPYM6-6000, is a man’s hip-length jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. The jacket features a full front opening secured with zipper closure extending to the top of the collar, long tapered hemmed sleeves, zippered pockets below the waist, and a hemmed bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be 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.

CBP rationale

The applicable subheading for the style SPYM6-6000 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

N264450 August 26, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Martha Long KHQ Investment LLC 4620 Grandover Pkwy Greensboro, NC 27407 RE: The tariff classification of a man’s jacket from China Dear Ms. Long: In your letter dated April 27, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style SPYM6-6000, is a man’s hip-length jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. The jacket features a full front opening secured with zipper closure extending to the top of the collar, long tapered hemmed sleeves, zippered pockets below the waist, and a hemmed bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be 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 applicable subheading for the style SPYM6-6000 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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