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

N291202 November 2, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Lynne McGowan GHY USA, Inc. 239 Phillips Farm Road Gaffney, SC 29341 RE: The tariff classification of a men’s knit jacket from China Dear Ms. McGowan: In your letter dated October 17, 2017, you requested a tariff classification ruling on behalf of your client, Mondetta, US. The submitted sample will be returned as requested. Style 20F0010 is a men’s hip-length jacket constructed from 94% polyester, 6% spandex knit fabric napped on the inside surface. The unlined garment features a full front opening with a zipper closure fitted with a wind flap, a scuba-type hood, long, tapered sleeves with self-fabric, banded cuffs, pockets below the waist, and a close-fitting, self-fabric, banded bottom. In your letter you state the garment will be imported in unisex sizes, however, upon further inquiry your client provided specification sheets that show the knit jackets will be imported in both men’s and women’s styles, which are similar but not the same. Since we only received men’s style 20F0010 to review, this ruling only covers this style. If you require a ruling on women’s style 20A0021, please resubmit your request for a ruling along with a sample to Director, National Commodity Specialist Division, U.S. Customs and Border Protection, Attn: Binding Ruling Request, 201 Varick Street, Suite 501, New York NY 10014. You suggest in your letter that the jacket should be classified under 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The garment has a tight-fitting, banded bottom, is designed to fit over other clothing, and provides adequate protection against the weather; therefore it would not be considered a cardigan under heading 6110, HTSUS. Consequently, the applicable subheading for style 20F0010 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 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 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