The tariff classification of a women’s knit coat from China.
Issued July 5, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6102.30.2010
Headings: 6102
Product description
The sample was destroyed during laboratory analysis and will not be returned. Style S 19116 is a women’s mid-thigh length, knit coat constructed from a bonded fabric consisting of an outer layer of 100% polyester knit Sherpa fabric joined to an inner layer of 100% polyester knit fleece fabric. The garment features a round neckline; a full front opening secured by six metal snaps; long, hemmed sleeves; patch pockets below the waist; and a hemmed bottom. The CBP laboratory analyzed the bonded fabric and found that both the knit face and the knit backing fabric are of weft knit, extended sinker loop, 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, remains classified in heading 6001, HTSUS, as a knit pile fabric. Consequently,
CBP rationale
the applicable subheading for the women’s jacket will be 6102.30.2010, 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.
Full text
N296898 July 5, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Krisanne Fischer c/o Bernadette Placido, Mail Code 232 QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a women’s knit coat from China. Dear Ms. Fischer: In your letter dated May 3, 2018, you requested a tariff classification ruling. The sample was destroyed during laboratory analysis and will not be returned. Style S 19116 is a women’s mid-thigh length, knit coat constructed from a bonded fabric consisting of an outer layer of 100% polyester knit Sherpa fabric joined to an inner layer of 100% polyester knit fleece fabric. The garment features a round neckline; a full front opening secured by six metal snaps; long, hemmed sleeves; patch pockets below the waist; and a hemmed bottom. The CBP laboratory analyzed the bonded fabric and found that both the knit face and the knit backing fabric are of weft knit, extended sinker loop, 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, remains classified in heading 6001, HTSUS, as a knit pile fabric. Consequently, the applicable subheading for the women’s jacket will be 6102.30.2010, 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 will be 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 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
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