N300138 N3 Ruling Active

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

Issued September 11, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2010

Headings: 6101

Product description

Per your request, the sample will be returned. Style BB-9825 is a men’s hip-length jacket constructed from a 100% polyester, knit, fleece fabric bonded to a 100% polyester, knit, Sherpa, pile fabric with a vinyl acetate glue. The jacket features a full front opening with a left-over-right, seven-button closure; pointed collar; long vented, cuffed sleeves with two-button closures; buttoned flap pockets on the chest; and a slightly rounded, hemmed bottom. 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,

Full text

N300138 September 11, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Carol Robertson Carmichael International Service 533 Glendale Blvd Los Angeles, CA 90026 RE: The tariff classification of a men’s knitted jacket from China Dear Ms. Robertson: In your letter dated August 14, 2018, you requested a tariff classification ruling on behalf of your client, Boston Traders, Inc. Per your request, the sample will be returned. Style BB-9825 is a men’s hip-length jacket constructed from a 100% polyester, knit, fleece fabric bonded to a 100% polyester, knit, Sherpa, pile fabric with a vinyl acetate glue. The jacket features a full front opening with a left-over-right, seven-button closure; pointed collar; long vented, cuffed sleeves with two-button closures; buttoned flap pockets on the chest; and a slightly rounded, hemmed bottom. 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 style BB-9825 will be 6101.30.2010, HTSUS, which provides for: Men’s or boys’ overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), other than those of heading 6103: 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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