The tariff classification of a man’s jacket from China

N248828 July 31, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. Hunghom Ctr 1 Hok Cheung St Rm 512 Twr 1 Hunghom Kowloon HK RE: The tariff classification of a man’s jacket from China Dear Mr. Tsang: In your letter dated December 18, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which fabric swatches were cut from the garment. The remainder of your sample will be returned. Style TSL-M1158MO is a man’s jacket constructed from a 100% polyester knit fabric with a visible coating on the inner surface. The jacket has 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, vertical, zippered pockets at the waist, an inside pocket in the left chest, a hood with an elasticized drawstring, and an elasticized drawstring with cord locks through the bottom hem. Analysis by the Customs and Border Protection laboratory indicates that the brushed shell fabric is of warp knit non-pile construction. The applicable subheading for the style TSL-M1158MO will be 6113.00.9025, 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: Men’s or boys’. 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division