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

N294626 April 24, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Erin M. Williamson Geodis 390 Franklin Avenue Franklin Square, NY 11010 RE: The tariff classification of men’s and women’s knit jackets from China Dear Ms. Williamson: In your letter dated February 23, 2018, you requested a tariff classification ruling on behalf of your client, Fila USA Inc. The samples you provided were sent to the CBP laboratory for analysis. Per your request, the remaining portion of the samples will be returned to you. Item LM173VT3 is a men’s jacket constructed from 96% polyester 4% spandex woven fabric bonded to a knit backing. The garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, long, tapered, hemmed sleeves, a vertically zippered sleeve pocket, slant pockets below the waist, and a hemmed bottom fitted with a drawcord and locks for tightening. Item LM173VT1 is a men’s jacket constructed from 96% polyester 4% spandex woven fabric bonded to a knit backing. The garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, long, tapered, hemmed sleeves with a wrist tab secured by a hook and loop fastener, a vertically zippered breast pocket, zippered slant pockets below the waist, and a hemmed bottom fitted with a drawcord and locks for tightening. Item LW173VD8 is a women’s jacket constructed from 96% polyester 4% spandex woven fabric bonded to a knit backing. The garment features a full front opening secured with a zipper closure, a scuba-type hood, long, tapered hemmed sleeves with thumb holes, slant pockets below the waist, and a close-fitting hemmed bottom. CBP analysis found the inner layer of each garment to be of weft knit pile 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. The applicable subheading for items LM173VT1 and LM173VT3 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. The applicable subheading for item LW173VD8 will be 6102.30.2010, HTSUS, which provides for: Women’ 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% 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