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

N305462 October 18, 2019 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 Myanmar Dear Ms. Deer: In your letter dated July 25, 2019, you requested a tariff classification. The samples will be retained by this office. Style 12907 is a men’s hip-length jacket constructed from an outer layer of 100% polyester woven fabric bonded to an inner layer of 100% polyester knit fabric.  No plastic is visible in cross section. The CBP laboratory analyzed the knit fabric and found that it is of weft knit pile construction. The garment features a full front opening secured with a zipper closure, which extends to the top of a stand-up collar, an internal storm flap, and long, tapered, sleeves with hook and loop tabs for tightening. A roll-away hood threaded with a drawcord and locks for tightening around the face is stored in a zipper compartment in the collar.  The garment also contains a reverse coil zipper pocket on the chest and zippered pockets below the waist.  The garment hem is threaded with a drawcord and lock for tightening to the body, and reflective strips are sewn into the seams of the back yoke, and sleeves. Style 92907 is a women’s hip-length jacket constructed from an outer layer of 100% polyester woven fabric bonded to an inner layer of 100% polyester knit fabric.  No plastic is visible in cross section.  The CBP laboratory analyzed the knit fabric and found that it is of weft knit pile construction.   The garment features a full front opening secured with a zipper closure, which extends to the top of a stand-up collar; an internal storm flap; and long, tapered, sleeves with hook and loop tabs for tightening. A roll-away hood threaded with a drawcord and locks for tightening around the face is stored in a zipper compartment in the collar.  The garment also contains a reverse coil zipper pocket on the chest and zippered pockets below the waist.  The garment hem is threaded with a drawcord and lock for tightening to the body, and reflective strips are sewn into the seams of the back yoke, and sleeves. The tariff classification of the jackets is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics that are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903. In your letter you included an independent laboratory report certifying that the garment fabric meets the definition of water resistant as described in HTSUS, Chapter 62, Additional U.S. Note 2.  Please note that since the garments are 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 12907 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 92907 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