N270604 N2 Ruling Active

The tariff classification of a man’s jacket from China

Issued November 23, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Your sample will be returned. Style SJCT is a man’s jacket constructed from 100% polyester knit fabric that is brushed on the inside surface. The garment features a full front opening secured with a zipper closure, a hood, long sleeves with rib knit cuffs, unsecured pockets below the waist and a rib knit bottom. Although you suggest classification in Harmonized Tariff Schedule of the United States (HTSUS) 6113.00.1012, the coating on the fabric of the jacket is not visible as that term is defined in the tariff. Therefore, HTSUS heading 6113 does not apply. The garment appears to be designed for wear as the final outer garment for protection against the elements. Consequently

Full text

N270604 November 23, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Joyce Wooley Hi Viz Apparel Radians, Inc. 5305 Distriplex Farms Drive Memphis, TN 38141 RE: The tariff classification of a man’s jacket from China Dear Ms. Wooley: In your letter dated October 8, 2015, you requested a tariff classification ruling. Your sample will be returned. Style SJCT is a man’s jacket constructed from 100% polyester knit fabric that is brushed on the inside surface. The garment features a full front opening secured with a zipper closure, a hood, long sleeves with rib knit cuffs, unsecured pockets below the waist and a rib knit bottom. Although you suggest classification in Harmonized Tariff Schedule of the United States (HTSUS) 6113.00.1012, the coating on the fabric of the jacket is not visible as that term is defined in the tariff. Therefore, HTSUS heading 6113 does not apply. The garment appears to be designed for wear as the final outer garment for protection against the elements. Consequently the applicable subheading for style SJCT 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 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

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