The tariff classification of women’s outerwear jackets from China

N236248 May 9, 2013 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030; 6102.30.2010 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. Rm. 512-513, 5/F, South Wing Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of women’s outerwear jackets from China Dear Mr. Tsang: In your letter dated December 4, 2012, you requested a tariff classification ruling. We regret the delay in responding, which was due to laboratory analysis. You submitted two sample garments. They were destroyed during analysis. The garments are identical in all respects other than the material comprising the outer shell and the printed camouflage pattern on the outer surface. Styles TKF-W456/MO (Mossy Oak® Break-Up Infinity) and TKF-W456/RT (Realtree®) measure approximately 28-inches in center back length and have a full front opening with a zipper closure that extends to the top of the collar, a six-snap flap over the front zipper, long sleeves with a hook and loop tab at the ends, slant, zippered pockets at the waist, an inside pocket in the left chest, a snap-off hood with an elasticized drawstring, nonwoven polyester insulation, a woven taffeta lining in the lower body and sleeves and a brushed knit lining in the upper body. According to the Customs and Border Protection laboratory, the shell of style TKF-W456/MO is made from a brushed warp knit pile fabric with a polyurethane-type coating or film on the inner surface. The shell of style TKF-W456/RT is made from a brushed warp knit non-pile fabric with a polyurethane-type coating or film on the inner surface. Because the shell of style TKF-W456/MO is made from a knit pile lamination, this item is excluded from classification under Harmonized Tariff Schedule of the United States (HTSUS) heading 6113, which is limited to garments made up of fabrics of heading 5903, 5906 or 5907, HTSUS. Knit pile fabrics are provided for in HTSUS chapter 60. The applicable subheading for TKF-W456/RT will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ coats and jackets, other than of cotton, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for style TKF-W456/MO will be 6102.30.2010, Harmonized Tariff Schedule of the United States (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 duty rate will be 28.2% 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division