The tariff classification of men’s jackets from China.

N324373 February 25, 2022 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 9903.88.15 Marilyn Santos Supreme International, LLC 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of men’s jackets from China. Dear Ms. Santos: In your letter dated February 10, 2022, you requested a tariff classification ruling. The samples will be returned. Style CGRFB046 is a men’s hip-length jacket constructed from a 100% polyester knit fabric laminated to a thermoplastic polyurethane (TPU) film. The fully lined garment features a full front opening with a weatherproof zipper closure that extends to the top of a padded, stand-up collar. The garment also includes taped seams; an inner storm flap; long sleeves with hook and loop adjustable closures; and weatherproof zippered pockets below the waist. In addition, an elastic drawcord with locks has been inserted into the bottom hem for tightening to the body. Style CGRFB0D8 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 polyurethane film, and an inner layer of polyester knit fabric. The garment features a full front opening with a weatherproof zipper closure that extends to the top of a padded, stand-up collar. The garment also includes taped seams; an inner storm flap; long sleeves with inner protective cuffs and hook and loop adjustable closures; weatherproof zippered pockets below the waist; and weatherproof zippered side vents. In addition, an elastic drawcord with a lock has been inserted into the bottom hem for tightening to the body. In your letter, you suggest the garments should be classified as water-resistant. Please note, the garments are constructed from knit fabric, and there are no knit water-resistant subheadings in the tariff. The applicable subheading for both styles will be 6113.00.9025, Harmonized Tariff Schedule of the United States (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 percent 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 7.5 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, including information on exclusions and their effective dates, 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