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

N306940 November 1, 2019 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 9903.88.15 Ms. V. Susanne Cook Cohen & Grigsby, P. C. 625 Liberty Avenue Pittsburgh, PA 15222-3152 RE: The tariff classification of a men’s jacket from China. Dear Ms. Cook: In your letter dated October 23 2019, you requested a tariff classification ruling on behalf of your client, NTA Enterprise, Inc. The sample will be returned per your request. Model 9361-BZ is a men’s hip-length jacket constructed from a 100% polyester brushed knit fabric visibly impregnated, coated, covered or laminated with polyurethane on the inside surface. The garment is lined with 100% polyester woven fabric, which is quilted in a diamond pattern to a non-woven polyfill batting. The garment features a full front opening secured with a zipper closure that extends to the base of a lined, scuba-type hood. The garment contains an external storm flap secured with seven snaps, sealed seams, and long sleeves with elasticized cuffs. The cuffs include hook and loop tabs, which can be used to provide additional tightening around the wrist. The garment also contains zippered pockets below the waist and a zippered pocket on the chest. Elastic drawcords with locks are inserted into the hood and into the bottom hem, which can be used to make adjustments around the face and to the body respectively. The applicable subheading for Model 9361-BZ will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.9025, 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 6113.00.9025, 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