The tariff classification of a man’s jacket from China or Vietnam

N258453 November 10, 2014 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Steven Tabor Mystic Inc 463 7th Avenue 12th Floor New York, NY 10018 RE: The tariff classification of a man’s jacket from China or Vietnam Dear Mr. Tabor: In your letter dated September 4, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style MK-823 is a man’s hip-length jacket of bonded knit fabric. The shell is composed of a 65% polyester and 35% cotton flat knit fabric on the outer surface, with a polyurethane membrane bonded to the inner surface of 100% polyester mesh knit fabric. The plastic is visible through the inner mesh fabric. The partially lined jacket features a full front opening secured by a zipper closure that extends to the top of the collar, a zippered pocket on the left chest and two front pockets with zipper closures at the waist, long sleeves with ribbed knit cuffs, and ribbed knit waistband. The applicable subheading for the style MK-823 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 boy’s. The rate of duty will be 7.1 percent ad valorem. You also inquired about the classification of another style with a shell fabric of 60% cotton and 40% polyester. Although garments of this material may also be classified in heading 6113, we require a sample of the finished garment in order to issue a ruling because variations in design could affect classification. 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