N284754 N2 Ruling Active

The tariff classification of men’s jacket from China

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

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Per your request, the sample will be returned. Style S494 is a men’s hip-length jacket constructed from 100% polyester, finely knit fabric, that is napped on the inside surface. The jacket features a detachable, snap-on hood with a drawstring closure, a stand-up collar, a full frontal opening with a zippered closure extending through the collar, long sleeves with rib knit cuffs, split kangaroo pockets below the waist, and a rib knit bottom. High visibility reflective tape has been sewn in an “X” pattern across the back, over the shoulders, down the front, around the waist, and around the sleeves.

Full text

N284754 April 11, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Lynne McGowan GHY USA, Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of men’s jacket from China Dear Ms. McGowan: In your letter dated March 21, 2017, you requested a tariff classification ruling on behalf of your client, RICHLU Manufacturing (RICHLU). Per your request, the sample will be returned. Style S494 is a men’s hip-length jacket constructed from 100% polyester, finely knit fabric, that is napped on the inside surface. The jacket features a detachable, snap-on hood with a drawstring closure, a stand-up collar, a full frontal opening with a zippered closure extending through the collar, long sleeves with rib knit cuffs, split kangaroo pockets below the waist, and a rib knit bottom. High visibility reflective tape has been sewn in an “X” pattern across the back, over the shoulders, down the front, around the waist, and around the sleeves. The applicable subheading for style S494 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (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 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

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