N286757 N2 Ruling Active

The tariff classification of a women’s jacket from China

Issued September 21, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Our response was delayed due to laboratory analysis of the garment. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned. The submitted sample is a women’s jacket constructed from 90% polyester and 10% spandex brushed knit fabric coated with polyurethane on the outer surface. The fully lined jacket features a full front opening secured with a zipper closure, a rib-knit collar, long sleeves with rib-knit cuffs, zippered pockets below the waist, and a close-fitting, rib-knit bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be of looped pile warp knit construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric. Consequently,

CBP rationale

the applicable subheading for the women’s jacket will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.

Full text

N286757 September 21, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Jerry Armani Mamiye Brothers 1385 Broadway Suite 1800 New York, New York 10018 RE: The tariff classification of a women’s jacket from China Dear Mr. Armani: In your letter dated May 19, 2017, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis of the garment. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned. The submitted sample is a women’s jacket constructed from 90% polyester and 10% spandex brushed knit fabric coated with polyurethane on the outer surface. The fully lined jacket features a full front opening secured with a zipper closure, a rib-knit collar, long sleeves with rib-knit cuffs, zippered pockets below the waist, and a close-fitting, rib-knit bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be of looped pile warp knit construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric. Consequently, the applicable subheading for the women’s jacket will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 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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