The tariff classification of men’s and women’s jackets from Bangladesh

N301973 December 19, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Jamie Deer Leedsworld, Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of men’s and women’s jackets from Bangladesh Dear Ms. Deer: In your letter dated November 28, 2018, you requested a tariff classification. The samples will be returned under separate cover. Style 12906 is a men’s hip-length jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, knit fabric, a middle layer of thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester, woven fabric. No plastic is visible in cross section. The garment features a full front opening secured with a zipper closure, which extends to the top of the collar; an internal storm flap; a hood with a drawcord and locks for tightening; long, tapered, sleeves with hook and loop closures; a zippered chest pocket; zippered pockets below the waist; and a hemmed bottom threaded with a drawcord and locks for tightening. The shoulder and armhole seams are sealed, and reflective strips are sewn on the back panel, sleeves, zipper, and pockets of the garment. Style 92906 is a women’s hip-length jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, knit fabric, a middle layer of thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester, woven fabric. No plastic is visible in cross section. The garment features a full front opening secured with a zipper closure which extends to the top of the collar; an internal storm flap; a hood with a drawcord and locks for tightening; long, tapered, sleeves with hook and loop closures; a zippered chest pocket; zippered pockets below the waist; and a fishtail hem threaded with a drawcord and locks for tightening. The shoulder and armhole seams are sealed, and reflective strips are sewn on the back panel, sleeves, zipper, and pockets of the garment. In your letter you included an independent laboratory report certifying that the garment fabric meets the definition of water resistant as described in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. Please note that since the garment is of knit construction, classification as water resistant is not applicable as there are no water resistant HTSUS subheadings for knit garments. The applicable subheading for style 12906 will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty is 28.2 percent ad valorem. The applicable subheading for style 92906 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty is 28.2 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 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