The tariff classification of a men’s knitted jacket

N290530 October 12, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Jimmy Tsang Run Gain Development Limited Rm 512-513, 5/F, South Wing, Harbour Ctr, Tower One, 1 Hok Cheung St. Hunghom, Kowloon, Hong Kong RE: The tariff classification of a men’s knitted jacket Dear Mr. Tsang: In your letter dated September 19, 2017, you requested a tariff classification ruling. Your sample will be retained for our files. Style RGJK003 is a men’s hip-length jacket. The garment is constructed from a laminated fabric comprising an outer layer of 100% polyester knitted fabric treated with a durable water repellant, a middle layer of a thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester knitted fabric. The TPU film is visible in cross section. The jacket features a full front opening with a zipper closure covered by a storm flap, long sleeves with partially elasticized cuffs, fully sealed seams, adjustable hood, zippered welt pockets, a back inverted box pleat for increased range of motion, and a hemmed bottom fitted with an elastic cord for tightening. You state in your letter that the jacket is treated with a durable water repellant and is waterproof, but since the garment will be classified in a knit HTSUS heading, classification of the garment in a water-resistant subheading is not applicable. Consequently, the applicable subheading for Style RGJK003 will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division