The tariff classification of a men’s jacket and a women’s jacket from China

N201235 August 21, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6113.00.9030 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. 5/F., South Wing, Harbor Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of a men’s jacket and a women’s jacket from China Dear Mr. Tsang: In your letter dated January 20, 2012, you requested a tariff classification ruling. We regret the delay in responding, which was due to laboratory analysis. Two samples were submitted as follows: Style number TKF-M902D is a men’s hip-length jacket with a shell composed of a camouflage print design brushed knit 100% polyester tricot fabric which has a visible polyurethane lamination on the inner surface. The jacket is lined in the body with a knit 100% polyester fabric and in the sleeves with a woven man-made fiber fabric which are quilted to nonwoven polyester batting insulation. The jacket has a zip-off hood with a drawcord tightening and a chin guard secured by snap closures, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with six snaps that covers the front zipper area. The jacket has long sleeves, partial elastic and a tab with a snap closure at the cuffs, two front double entry bellows pockets with flaps secured by snap closures, two inner pockets, one of which has a zipper closure, and a drawcord through the bottom hem. Laboratory analysis of the fabric to be used in the shell indicates it is of warp knit cut pile construction. Style number W922B is a women’s hip-length jacket with a shell composed of a camouflage print design brushed knit 100% polyester tricot fabric which has a visible polyurethane lamination on the inner surface. The jacket is lined in the body with a knit 100% polyester fabric and in the sleeves with a woven man-made fiber fabric which are quilted to a nonwoven polyester batting insulation. The jacket has a zip-off hood with a drawcord tightening and a chin guard secured by two snap closures, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long sleeves, partial elastic and a tab with a hook and loop fastener on the cuffs, a zippered pocket on the upper portion of the left sleeve, a zippered pocket on the left chest area, two front pockets with zipper closures at the waist, and two inner pockets, one of which has a zipper closure and a drawcord tightening through the bottom hem. Laboratory analysis of the fabric to be used in the shell indicates it is of warp knit non-pile construction. The samples are being returned to you. The applicable subheading for style TKF-M902D will be 6101.30.2010, Harmonized Tariff Schedule of the United States (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 rate of duty will be 28.2 percent ad valorem. The applicable subheading for style W922B will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. The rate of duty will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division