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

N306114 September 27, 2019 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 9903.88.15 Ms. Lisa Armstrong Troy Lee Designs 155 E. Rincon St. Corona, CA 92879 RE: The tariff classification of a men’s jacket from China. Dear Ms. Armstrong: In your letter dated September 5, 2019, you requested a tariff classification ruling. The sample will be returned per your request. Style 703419 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 plastic film, and an inner layer of 100% polyester, knit fleece fabric. In a teleconference with this office dated September 16, 2019, you stated that the fleece is of knit pile construction. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood, long, tapered sleeves with self fabric cuffs, and a hemmed bottom. There are zippered pockets below the waist, and zippered vents under each arm. A drawcord inserted into the hood, can be used to adjust the hood around the face. The tariff classification of the jacket 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. You state in your letter that the garment passes the water resistant requirements as described in Additional U.S. Note 2 to Chapter 62, HTSUS. Please be advised that the garment cannot be classified as water resistant because there are no knit water resistant HTSUS subheadings in the tariff. The applicable subheading for Style 703419 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6101.30.2010, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6101.30.2010, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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