The tariff classification of boys’ jackets and women’s jackets and trousers from China

N236137 September 15, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6104.63.2006; 6113.00.9025 Ms. Yammie Yue Takson Garment Mfg. Co., Ltd. Room 512-513 5/F, South Wing Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of boys’ jackets and women’s jackets and trousers from China Dear Ms. Yue: In your letter dated December 3, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the samples you submitted were destroyed. Style W554/RT is a pair of woman’s trousers constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric 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 knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60. The trousers features a zipper fly opening and front pockets. Style TKF-W457/RT is a woman’s hip-length jacket constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. Per HTSUS Chapter 60, Note 1 (c), a knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60. The jacket features a full front zipper closure that extends to the top of the collar, long sleeves with knit cuffs, pockets at the waist, and an elasticized drawstring with a cord lock at the hemmed bottom. Style TKF-B734/RT is a boy’s jacket constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be of warp knit non-pile construction. The jacket features a full front zipper closure that extends to the top of the collar and pockets below the waist. Style TKF-B734/MO is a boy’s jacket constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The jacket features a full front zipper closure that extends to the top of the collar and pockets below the waist. The applicable subheading for style TKF-W457/RT will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style W554/RT will be 6104.63.2006, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for styles TKF-B734/MO and TKF-B734/RT will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem. You submitted five samples with your request. A ruling was issued for style TKF-G11221RT under ruling N236551. 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division