The tariff classification of a man’s jacket from China

N271997 May 9, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Elisa White Jacobs & Tuner Ltd. Vermont House 149 Vermont Street Kinning Park Glasgow, UK RE: The tariff classification of a man’s jacket from China Dear Ms. White: In your letter dated January 5, 2016, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style MAJKSSL20004 is a man’s jacket constructed of 100% polyester knit fabric bonded to a 100% polyester brush knit fabric. The polyurethane membrane is visible in cross section. The polyurethane membrane is not visible in cross section. The brushed knit fabric was analyzed by the CBP laboratory and found to be a weft knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of 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 with elasticized cuffs, zipper pockets below the waist, and elasticized bottom. The applicable subheading for the style MAJKSSL20004 will be 6113.00.9025, 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: Coats and jackets: 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division