The tariff classification of a men’s knitted jacket from China

N302771 June 27, 2019 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. R. Kevin Williams Clark Hill, PLC 130 E. Randolph Street Suite 3900 Chicago, IL 60601 RE: The tariff classification of a men’s knitted jacket from China Dear Mr. Williams: In your letter dated February 1, 2019, you requested a tariff classification ruling on behalf of your client, NTA Enterprise, Inc. The sample will be retained for our files. Style 9259-HDN is a men’s hip-length jacket. In your request, you state that the jacket’s shell is constructed from 100% polyester knit fabric coated on the inner surface with a polyurethane (PU) film. In further correspondence with this office on March 5, 2019, you state that the PU film is bonded with glue to the back of the fabric. The jacket is lined with 100% polyester, knit fleece fabric, which is insulated with a nonwoven polyfill batting. The jacket features a full front opening with a zipper closure; an outer storm flap secured with snaps; a hood threaded with a cord and locks for tightening; long, tapered sleeves with ribbed knit cuffs; pockets below the waist with snap closures; sealed seams; and a hemmed bottom threaded with a cord and locks for tightening. The CBP laboratory examined the outer shell fabric, and found that it is of warp knit non-pile construction, coated, covered, or laminated with a PU type plastic sheet or film on the backside of the fabric. It also found that the outer shell fabric is brushed and printed with a camouflage design on the outer surface. In your letter, you suggest that style 9259-HDN is classified under 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ garments made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907. The visibility criterion required by Note 2(a)(1) to Chapter 59 is satisfied when the plastic material added to the fabric is visible without the use of magnification. No account shall be taken of any resulting change in only shine, reflectivity, dullness or other property, which causes the viewer to see the effect rather than the presence of the plastic material. After review of the garment fabric, it is our opinion that the coating imparts a shine to the fabric rather than filling the interstices where the yarns intersect, producing a change in the surface character, or blurring of the weave. Therefore, heading 6113, HTSUS, does not apply. Consequently, the applicable subheading for style 9259-HDN 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 will be 28.2% 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