The tariff classification of a men’s knit jacket and trousers from Vietnam

N294185 March 2, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 6113.00.9044 Mr. William Rinderknecht GFSI, LLC 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit jacket and trousers from Vietnam Dear Mr. Rinderknecht: In your letter dated February 1, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned. Style UM1294 is a men’s partially lined, hip-length jacket constructed from 100% polyester knit fabric that is laminated to a visible, polyurethane membrane on the inner surface, and treated with a durable water repellant (DWR) on the outer surface.  The jacket features a full front opening with a zipper closure covered by a storm flap, a stand up collar with a two-snap closure, long, hemmed sleeves with hook and tab closures, zippered, reverse entry, welt pockets below the waist, sealed seams, and a straight hemmed bottom. The jacket also contains vinyl embossed carbon fiber fabric sewn over the front and back yolks, and top half of the upper side of the sleeves. During a telephone conversation with this office on February 14, 2018, you stated that the carbon fiber fabric does not have any special properties and is added solely for decorative effect. Style UM1292 is a pair of men’s trousers constructed from a 100% polyester knit fabric that is laminated to a visible, polyurethane membrane on the inner surface, and treated with a durable water repellant (DWR) on the outer surface.  The trousers feature a zipper fly with a snap closure, a self-fabric, tunnel elastic waistband with hook and loop tabs, front, zippered reverse entry welt pockets, a back, zippered, reverse entry welt pocket, sealed seams, vertically zippered side seam leg openings for ease of dressing and undressing, and hemmed bottoms fitted with drawcords and locks for tightening. The applicable subheading for style UM1294 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for style UM1292 will be 6113.00.9044, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Men’s or boys’. The rate of duty will be 7.1 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