The tariff classification of men’s jackets from China and Turkey

N250356 March 12, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Melissa Clukey W. L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of men’s jackets from China and Turkey Dear Ms. Clukey: In your letter dated February 4, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Item MSWOXLM3599, is a man’s hip-length jacket. The shell of the jacket is composed of one layer of knit 87% polyester and 13% elastane fabric on the outer surface and one layer of a finely knit 100% polyester fabric on the inner surface, with a polytetrafluoroethylene lamination in between. The polytetrafluoroethylene layer is visible in cross-section. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with a banded-type cuff, patch pockets at the lower back panel and a hemmed bottom. Item MJGOXYM0199, is a man’s hip-length jacket. The shell of the jacket shell is composed of one layer of a finely knit 100% polyester fabric on the outer surface and one layer of a finely knit 100% polyester tricot fabric on the inner surface, with a polytetrafluoroethylene lamination in between. The polytetrafluoroethylene coating is visible through the inner fabric. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with a banded-type cuff secured by zipper closure and a hemmed bottom. Although you requested classification of items MSWOXLM3599 and MJGOXYM0199 under subheading 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), the garments are of those of heading 6113. Consequently, the applicable subheading for the items MSWOXLM3599 and MJGOXYM0199 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. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division