N265410 N2 Ruling Active

The tariff classification of men’s jackets from China

Issued December 10, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Our response was delayed due to laboratory analysis. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned. Style 2B8L is a man’s hip-length jacket constructed from a 100% polyester knit 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 warp knit non-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, zipper pockets below the waist, and hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style 2B8L is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. Consequently,

CBP rationale

the applicable subheading for the style 2B8L 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

N265410 December 10, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Karl F. Krueger Radix Group International d.b.a. DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of men’s jackets from China Dear Mr. Krueger: In your letter dated May 28, 2015, you requested a tariff classification ruling on behalf of your client, Orvis Company. Our response was delayed due to laboratory analysis. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned. Style 2B8L is a man’s hip-length jacket constructed from a 100% polyester knit 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 warp knit non-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, zipper pockets below the waist, and hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style 2B8L is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for the style 2B8L 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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