The tariff classification of men’s knit garments from China

N291074 November 2, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3030; 6110.30.3053 Ms. Jingzhao Sui Helena Fashion USA Inc. 1134 Satellite Boulevard Suite 300B Suwanee, GA 30024 RE: The tariff classification of men’s knit garments from China Dear Ms. Sui: In your letter dated September 23, 2017, you requested a tariff classification ruling. As requested, your samples will be returned. Style 43233 is a men’s unlined, hip-length jacket constructed from 100% polyester knitted fleece fabric. The jacket features a full front opening with a zipper closure extending to the top of a stand-up collar, long sleeves with encased elastic cuffs, zippered pockets below the waist, zippered pockets on the inner, lower front panels, and a hemmed bottom fitted with a cord and cord locks for tightening. Style 83004 is a men’s vest constructed from 100% polyester knit fabric that is napped on the inside and outside surfaces. The vest is sleeveless and features a self fabric stand-up collar, a full front opening with a zippered closure, armholes finished with contrasting color elasticized edging, slanted zippered side entry pockets below the waist, an embroidered patch on the left chest, a half-moon sweat patch and an elasticized hanger loop at the rear neckline, and a straight, hemmed bottom with a drawcord and cord lock. Style 83009 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is brushed on the inner surface. The fabric measures 32 stitches per two centimeters counted in the horizontal direction. Style 83009 features a self fabric stand-up collar, a partial front opening with a zippered closure and a zipper garage at the top of the collar, an embroidered patch on the left chest, long, raglan sleeves with cuffs that are partially hemmed and partially rib knit, a vertical zipper on the upper left sleeve, and a snug fitting bottom that is partially hemmed and partially rib knit. Style 13418 is a men’s cardigan style garment constructed from 100% polyester, finely knit fabric. The fabric measures 31 stitches per two centimeters counted in the horizontal direction. Style 13418 has a self fabric stand-up collar, a full front opening with a zippered closure and a zipper garage at the top of the collar, a vertical zipper on the left chest, long, raglan sleeves with self fabric cuffs, two side entry zippered pockets below the waist, and a loose fitting, banded bottom. You suggest classification of Style 83004 under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). However, this garment is more specifically provided for in heading 6110. Further, although you suggest classification of Styles 83009 and 13418 as jackets under heading 6101, HTSUS, the garments lack the character of outerwear jackets. The styling, cut and features do not support a finding that these items are outerwear jackets designed for wear over all other clothing for protection against the weather. The applicable subheading for Style 43233 will be 6101.30.2010, 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 will be 28.2% ad valorem. The applicable subheading for Style 83004 will be 6110.30.3030, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Men’s or boys’. The rate of duty will be 32% ad valorem. The applicable subheading for Styles 13418 and 83009 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32% 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division