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8608941991-03-22New YorkClassification

The tariff classification of men's and boys' knit jackets fromMacau. Dear Ms. Rice:

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6110.20.0010

$402.3M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of men's and boys' knit jackets fromMacau. Dear Ms. Rice:

Ruling Text

NY 860894 March 22, 1991 CLA-2-61:S:N:N3-I:356 860894 CATEGORY: Classification TARIFF NOS.: 6110.20.0010; 6110.20.0020 Ms. Roslyn Rice Styl-Land, Inc. 4465 Corporate Center Drive Los Alamitos, CA 90720 RE: The tariff classification of men's and boys' knit jackets from Macau. Dear Ms. Rice: In your letter received by us on February 25, 1991, you re- quested a tariff classification ruling. The submitted sample is a long sleeved, knit jacket which is constructed from 100 percent cotton, French terry fabric containing 19 stitches per two centimeters measured in the horizontal direction. The garment features a full front opening with a zipper closure; a rib knit, baseball collar; raglan sleeves with rib knit cuffs; a sewn on rib knit waistband; slanted, inset pockets which extend below the waist; and a sewn on applique with the letters "PCR" on the left side of the chest. As requested, your sample will be returned. In a telephone conversation with National Import Specialist Assistant Jerry Kuperstein, you indicated that the jacket will be imported in men's size range S-XL as Style No. 15335 and in boys' size range 8-20 as Style No. 25335. The applicable HTS subheading for the garment in men's sizes will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: men's. The duty rate will be 16.9 percent ad valorem. The applicable HTS subheading for the garment in boys' sizes will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreak- ers and similar articles, knitted or crocheted, other than those of heading 6103: of cotton: boys'. The duty rate will be 16.9 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements, products of Macau are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport