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J849992003-06-26New YorkClassification

The tariff classification of a men’s and boys’ knit jacket from Indonesia and Korea.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of a men’s and boys’ knit jacket from Indonesia and Korea.

Ruling Text

NY J84999 June 26, 2003 CLA-2-61: RR:NC:TA:N3:356 J84999 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6101.30.2020 Mr. Steve Rubinson Harley-Davidson Motor Company 3700 W. Juneau Avenue Milwaukee, WI 53201 RE: The tariff classification of a men’s and boys’ knit jacket from Indonesia and Korea. Dear Mr. Rubinson: In your letter dated May 14, 2003, you requested a tariff classification ruling. As requested, your sample is being returned. The submitted sample, Design project code C03MJ14, is a knit jacket that will be imported in both men’s and boys’ sizes. The jacket is constructed from a laminated tri-layer fabric consisting of an inner and an outer layer of 100 percent polyester, finely knit pile fabric bonded to a middle layer of a breathable, polyurethane membrane. The garment features a self-fabric stand-up collar; a full front opening with a zippered closure; long, elbow length sleeves with elasticized capping; 100 percent nylon woven fabric overlays on the front and rear yokes and on the outer sleeves; a zippered vertical pocket on the right chest; zippered pockets below the waist; embroidered appliques on the left chest, the sleeves, and the rear panel; and a straight bottom finished with elasticized capping. Although you suggest classification in heading 6113, this fabric is not considered a fabric of heading 5903 because the inner and outer layers of the fabric are of knit pile construction. See Chapter 60, Note 1 (c). Consequently, the applicable subheading for Design project code C03MJ14 in men’s sizes will be 6101.30.2010, 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 man-made fibers: other: other: men’s. The rate of duty will be 28.4 percent ad valorem. The applicable subheading for Design project code C03MJ14 in boys’ sizes will be 6101.30.2020, 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 man-made fibers: other: other: boys’. The rate of duty will be 28.4 percent ad valorem. Design project code C03MJ14 falls within textile category designation 634. Based upon international textile trade agreements, products of Indonesia and Korea are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division