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

N361819 June 15, 2026 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Lori Boullet HERA Consulting 19332 Powder Hill Place NE Poulsbo, WA 98370 RE: The tariff classification of men’s and women’s jackets from Guatemala Dear Ms. Boullet: In your letter dated May 18, 2026, on behalf of your client, Grundens USA Ltd., you requested a tariff classification ruling. Your sample will be returned, as requested. Style 20069 is a men’s jacket from 100% polyester knit fleece fabric. The garment has a full front opening secured by a zipper that extends to the top of the collar. It features a hood, a zippered pocket on the left chest, and additional zippered pockets below the waist. The sleeve cuffs and the bottom hem are finished with elasticized binding tape. The hood, the front panel from the shoulders to the chest, and the back yoke feature an overlay panel made from a woven fabric consisting of 93% polyester and 7% spandex. Style 20077 is a women’s jacket constructed from 100% polyester knit fleece fabric. The garment has a full front zipper that extends the top of the collar. It features a hood, long sleeves with thumbhole knit cuffs, and zippered pockets below the waist. The bottom hem is finished with a self-fabric band. Both the front and back yoke feature overlay panels made from a woven fabric composed of 93% polyester and 7% spandex. Style 20063 is a men’s jacket constructed from 90% polyester, and 10% spandex knit fabric that is brushed on the inside surface. The garment includes a full front opening secured by a zipper that extends to the top of the collar, a hood, a face gaiter, long sleeves with hemmed cuffs, a zippered pocket on the left chest, zippered pockets below the waist, and a hemmed bottom. As noted above, styles 20069, and 20077 are constructed from two different fabrics. It is therefore considered a composite good, with classification determined by the material that imparts its essential character. General Rules of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of styles 20069, and 20077 are imparted by the knit fleece fabric. In your letter, you indicated that for styles 20069 and 20077, both the knit and woven fabrics have been treated with a durable water repellent finish. Please note that, since these garments are classified under a knit heading, within the HTSUS, classification in a water-resistant subheading is not applicable. The applicable subheading for styles 20069, and 20063 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 general rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 20077 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 general rate of duty will be 28.2 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division