The tariff classification of a man’s sleeveless jacket from China

N266854 August 5, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a man’s sleeveless jacket from China Dear Ms. Rainbow: In your letter dated July 15, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 40TM828 is a man’s sleeveless jacket composed of 50% nylon, 45% polyester and 5% spandex flat knit fabric on the outer and inner surface with a layer of plastic foam between the fabric layers. The layer of plastic foam is visible in cross section. The sleeveless jacket features a full front opening secured with a zipper closure, a stand up collar, zipper pockets below the waist and a banded bottom. The applicable subheading for the style 40TM828 will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Men’s or boys’. The rate of duty will be 7.1 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