The tariff classification of men’s and women’s knitted jackets from China

N287255 June 28, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Gita Yao Milgram & Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of men’s and women’s knitted jackets from China Dear Ms. Yao: In your letter dated May 5, 2017, you requested a tariff classification ruling on behalf of your client, Trimark Sportswear Group Ltd. The samples are being retained for our files. Style 12904 is a men’s hip-length jacket constructed from both knit and woven components. The sleeves, shoulders, and sides of the collar are constructed from 58.3% nylon and 41.7% polyester woven fabric. The remainder of the garment is constructed from a 100% polyester knit fabric bonded to a polyester knit fabric. No plastic material is visible when the laminated fabric is examined in cross section. The polyester knit fabric imparts the essential character. The jacket features a full front opening with a zipper closure that extends through a stand-up collar, long sleeves with elastic encased cuffs and thumb exits, and reflective piping on the sleeves, the back shoulder blades, and along the top 1/3 of the front zipper. The jacket also includes zippered pockets below the waist, a vertical zippered pocket on the lower back panel, and a hem fitted with an elastic drawcord and cord locks for tightening. Style 92904 is a women’s hip-length jacket constructed from both knit and woven components. The sleeves, shoulders, and sides of the collar are constructed from 58.3% nylon and 41.7% polyester woven fabric. The remainder of the garment is constructed from a 100% polyester knit fabric bonded to a polyester knit fabric. No plastic material is visible when the laminated fabric is examined in cross section. The polyester knit fabric imparts the essential character. The jacket features a full front opening with a zipper closure that extends through a stand-up collar, long sleeves with elastic encased cuffs and thumb exits, and reflective piping on the sleeves, the back shoulder blades, and along the top 1/3 of the front zipper . The jacket also includes zippered pockets below the waist, a vertical zippered pocket on the lower back panel, a tapered waist, and a curved hem. The applicable subheading for style 12904 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. The applicable subheading for style 92904 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (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 is 28.2 percent ad valorem. We are returning your request for a ruling and the sample for styles 19602 and 99602. The classification of the merchandise which is the subject of your request, men’s and women’s jackets, involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.  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