N304410 N3 Ruling Active

The tariff classification of a women’s knitted jacket from Myanmar

Issued May 29, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

The sample will be retained for our files. Style 100558 is a women’s, hip-length, cycling jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of polytetrafluoroethylene (PTFE) film, and an inner layer of 100% polyester knit fabric. The PTFE film is not visible through the layers or in cross section. 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; a three compartment pocket on the lower, back panel; long, raglan, sleeves with elasticized bound cuffs; reflective details on the cuffs and back pocket; and a hemmed bottom. Each long sleeve attaches to the garment with two zippers allowing the wearer the option of removing the sleeves, which leaves an intact, short-sleeved garment.

CBP rationale

The applicable subheading for style 100558 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

N304410 May 29, 2019 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Melissa Clukey W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of a women’s knitted jacket from Myanmar Dear Ms. Clukey: In your letter dated May 16, 2019, you requested a tariff classification ruling. The sample will be retained for our files. Style 100558 is a women’s, hip-length, cycling jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of polytetrafluoroethylene (PTFE) film, and an inner layer of 100% polyester knit fabric. The PTFE film is not visible through the layers or in cross section. 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; a three compartment pocket on the lower, back panel; long, raglan, sleeves with elasticized bound cuffs; reflective details on the cuffs and back pocket; and a hemmed bottom. Each long sleeve attaches to the garment with two zippers allowing the wearer the option of removing the sleeves, which leaves an intact, short-sleeved garment. The applicable subheading for style 100558 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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