The tariff classification of men’s jackets from Bangladesh

N265181 December 3, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Michelle Garza Toll Global Forwarding (USA) Inc. 1226 Michael Dr. Suite D Wood Dale, IL 60191 RE: The tariff classification of men’s jackets from Bangladesh Dear Ms. Garza: In your letter dated May 20, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style JS200 is a man’s hip-length jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. The jacket features a full front opening secured with zipper closure extending to the top of the collar, long tapered hemmed sleeves with adjustable hook and loop cuffs, zipper pockets below the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. Style GJS202 is a man’s hip-length jacket constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% polyester finely brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. The jacket features a full front opening secured with zipper closure extending to the top of the collar, a hood, long tapered hemmed sleeves with adjustable hook and loop cuffs, zipper pockets below the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. 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, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric. The applicable subheading for styles JS200 and GJ202 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division