CLA-2-61:OT:RR:NC:N3:357
Mr. Jimmy Tsang
Takson Garment MFG Co., Ltd.
Rm 512-513, 5/F., South Wing,
Harbour Centre Tower 1
1 Hok Cheung Street
Hunghom, Kowloon, Hong Kong
RE: The tariff classification of ladies jackets from China
Dear Mr. Tsang:
In your letter dated June 4, 2015, you requested a tariff classification ruling. You submitted four samples with your request, two of which will be answered under a separate file. We are returning the samples described below.
Style POLYJKTJUN01 is a ladies’ knitted hooded jacket. The jacket is constructed of a layered fabric with an outer layer of 100% polyester flat knit fabric, a middle layer of polyurethane coating and an inner layer of flat knit mesh fabric. The coating is visible to the naked eye through the inner knit mesh fabric. The jacket features a hood, a full front opening with a zipper closure that extends to the top of the collar, long tapered sleeves with hook and loop at the wrist area, pockets below the waist, and a hemmed bottom.
The applicable subheading for style POLYJKTJUN01 will be 6113.00.9030, 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: Women’s or girls’. The rate of duty will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/.
We are returning your request for a ruling, and any related samples, exhibits, etc. for style POLYJKTJUN04. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division