N284725 N2 Ruling Active

The tariff classification of a men’s knit jacket from China

Issued April 11, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.20.0010

Headings: 6101

Product description

Per your request, the sample will be returned. Style 63L6H00037 is a men’s hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, and upper back of the garment are constructed from 100% polyester woven fabric. The majority of the back, a small portion of the front panels, and the sleeves are constructed from 69% cotton 31% polyester knit fabric. The jacket features a stand up collar, a full frontal opening with a zipper closure, a rib knit waistband, long, tapered sleeves with rib knit cuffs, zippered side seam pockets, and unsecured pockets in the inside front panels. The jacket also features an attached 100% polyester woven fabric hood with a drawcord and cord locks for tightening. The hood can be rolled and secured within the collar by means of a zipper closure. The 69% cotton 31% polyester knit fabric covers over 60% of the visible surface area of the garment and imparts the essential character.

CBP rationale

The applicable subheading for Style 63L6H00037 is 6101.20.0010, 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 cotton: Men’s.

Full text

N284725 April 11, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Jamie L. Maguire Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Ave Fl 36 New York, NY 10022-7648 RE: The tariff classification of a men’s knit jacket from China Dear Ms. Maguire: In your letter dated March 16, 2017, you requested a tariff classification ruling on behalf of your client, TMW Purchasing LLC. Per your request, the sample will be returned. Style 63L6H00037 is a men’s hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, and upper back of the garment are constructed from 100% polyester woven fabric. The majority of the back, a small portion of the front panels, and the sleeves are constructed from 69% cotton 31% polyester knit fabric. The jacket features a stand up collar, a full frontal opening with a zipper closure, a rib knit waistband, long, tapered sleeves with rib knit cuffs, zippered side seam pockets, and unsecured pockets in the inside front panels. The jacket also features an attached 100% polyester woven fabric hood with a drawcord and cord locks for tightening. The hood can be rolled and secured within the collar by means of a zipper closure. The 69% cotton 31% polyester knit fabric covers over 60% of the visible surface area of the garment and imparts the essential character. The applicable subheading for Style 63L6H00037 is 6101.20.0010, 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 cotton: Men’s. The rate of duty will be 15.9 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →