CBP Ruling N298790 — The tariff classification of a men’s jacket from China

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

The samples will be returned to you under separate cover. Style J17-00040 is a men’s hip-length jacket constructed from a laminated fabric, that is constructed in a four-step process. In steps one and two, the 100% polyester, knitted, face fabric and the 100% polyester, knitted, inner fabric are bonded to a clear TPU membrane. In steps three and four, the channel knitted fabric is bonded to the TPU faces of both the inner and outer fabric. This process produces a laminated fabric with channels, that is then filled with a non-woven batting, which mimics the look of a quilted fabric. The TPU membrane is not visible in cross section, so heading 6113, Harmonized Schedule of the United States (HTSUS), does not apply. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered pockets below the waist; unsecured pockets in the inner front panels; long, tapered sleeves hemmed with an elastic binding; and a hemmed bottom fitted with a draw cord and locks for tightening.

Full text

N298790 July 26, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Anh Halliburton Design Resources, Inc.. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s jacket from China Dear Ms. Haliburton: In your letter dated June 29, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover. Style J17-00040 is a men’s hip-length jacket constructed from a laminated fabric, that is constructed in a four-step process. In steps one and two, the 100% polyester, knitted, face fabric and the 100% polyester, knitted, inner fabric are bonded to a clear TPU membrane. In steps three and four, the channel knitted fabric is bonded to the TPU faces of both the inner and outer fabric. This process produces a laminated fabric with channels, that is then filled with a non-woven batting, which mimics the look of a quilted fabric. The TPU membrane is not visible in cross section, so heading 6113, Harmonized Schedule of the United States (HTSUS), does not apply. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered pockets below the waist; unsecured pockets in the inner front panels; long, tapered sleeves hemmed with an elastic binding; and a hemmed bottom fitted with a draw cord and locks for tightening. The applicable subheading for style J17-00040, will be 6101.30.2010 which provides for: Men’s and 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. 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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