The tariff classification of a 3-in-1 men’s jacket from Bangladesh

N351827
May 4, 2026
CLA-2-62:OT:RR:NC:N3:348
CATEGORY: Classification
TARIFF NO.: 6101.30.2010; 6210.20.5029
John Nussbaum Berne Apparel 2501 E 850 N Ossian, IN 46777 RE: The tariff classification of a 3-in-1 men’s jacket from Bangladesh Dear Mr. Nussbaum: In your letter dated July 30, 2025, you requested a tariff classification ruling. Our response was delayed due to Customs and Border Protection (CBP) laboratory analysis. The sample was destroyed during laboratory analysis. Style HJ222, is a men’s 3-in-1 outerwear jacket. It is composed of two men’s hip-length jackets. The jackets can be attached by zipping them together along the front edges. Although the garments are worn together each garment can also be worn separately and will be classified as a separate garment. The outer jacket is composed of 100% polyester woven fabric with a visible polyurethane coating on the inner surface. The lined garment features a full front opening with a zipper closure that extends to the top of the stand-up collar, a removeable hood, long sleeves, a zipper pocket at the chest area, zipper pockets at the waist and a hemmed bottom fitted with a drawcord and lock for tightening. The lining is constructed from polyester fabric that has been quilted to a nonwoven poly fill batting. The inner jacket is composed of 92% polyester 8% elastane woven fabric bonded to a 100% polyester brushed knit fabric. It features a full front opening with a zipper closure that extends to the top of a stand-up collar, long hemmed sleeves, zippered side seam pockets, unsecured pockets in the interior front panels, and a hemmed bottom. The brushed knit fabric for the inner jacket was analyzed by the CBP laboratory and found to be of weft knit 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.

The applicable subheading for the outer jacket of style HJ222 will be 6210.20.5029, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other. The general rate of duty will be 7.1 percent ad valorem. The applicable subheading for the inner jacket of style HJ222 will be 6101.30.2010, HTSUS, which provides for Men’s or 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 general rate of duty will be 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 provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division