The tariff classification of men’s sleeveless jackets from Indonesia

N351214June 10, 2026CLA-2-61:OT:RR:NC:N3:348
CATEGORY: Classification
TARIFF NO.: 6101.30.2010
Ms. Adrianne K PangbornWorkwear Outfitters LLC545 Marriott Dr., Suite 200Nashville, TN 37214RE: The tariff classification of men’s sleeveless jackets from IndonesiaDear Ms. Pangborn:In your letter, dated
July 10, 2025
, you requested a tariff classification ruling. Our response was delayed dueto laboratory analysis, during which the sample you submitted was destroyed.Style AC3717 is a men’s sleeveless jacket constructed of a bonded fabric that consists of an outer layer of100% polyester woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyesterknit fabric. The men’s sleeveless jackets have oversized armholes, a stand-up collar, a full front openingsecured by zipper closures, zippered pockets below the waist, and an elastic drawcord fitted with locks isinserted through a casing in the hemmed bottom. The Customs and Border Protection laboratory analysis determined that the inner layer fabric wasconstructed from weft knit pile. The legal notes to chapter 60 provide additional guidance in classifying thistype of construction. Chapter 60, Note 1 (c) states, “Knitted or crocheted fabrics, impregnated, coated,covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated,covered or laminated, remain classified in heading 6001.”Consequently the applicable subheading for style AC3717 will be 6101.30.2010, HTSUS, which provides,for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers andsimilar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other:Men’s. The general rate of duty is 28.2 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division