The tariff classification of a men’s coated garment from China

N241899 June 12, 2013 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Ms. Monica Young Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s coated garment from China Dear Ms. Young: In your letter dated April 1, 2013, received on May 13, and in a follow-up letter dated June 5 from Ms. Lori Boullet, you requested a tariff classification ruling. You submitted a sample which we are returning. The item in question, style AM6942, is a men’s upper body garment composed of an 85% polyester/15% elastane jersey knit fabric with a dot coating on the inner surface. The garment is described as a base layer. It is close-fitting and has a half-zipper closure in the front extending to the top of the collar, long sleeves with thumb slots and a hemmed bottom. The garment’s inner surface has a series of uniform, closely placed, repetitive dots made from an aluminized film. These dots do not form any kind of design or pattern. Their function is to retain or reflect body heat back to the wearer while allowing transpiration of water vapor away from the body. The applicable subheading for style AM6942 will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division