CLA-2-61:OT:RR:NC:N3:356

Mr. Edmundo Torner
Edmundo Torner, CHB, Customhouse Brokers
8025 NW 36th Street, Suite 319
Miami, FL 33166

RE: The tariff classification of men’s knit and woven jackets from China and Thailand.

Dear Mr. Torner:

In your letter dated October 24, 2011, you requested a tariff classification ruling on behalf of New Era/5th & Ocean Clothing, LLC. As requested your samples are being returned.

Style 92021M is a men’s jacket constructed from 80% cotton, 20% polyester finely knit fabric that is napped on the inside surface. The garment has a full front opening with a zippered closure, a double hood consisting of a lined self-fabric outer hood with a drawstring and a 100% cotton jersey knit inner hood, long raglan sleeves with rib knit cuffs, an embroidered logo on the left chest, pouch pockets below the waist, and a rib knit bottom.

Style 92049M is a men’s jacket constructed from 52% cotton, 48% polyester, double knit fabric. The garment has a self-fabric stand-up collar, a full front opening with a zippered closure, long raglan sleeves with rib knit cuffs, an inset pocket on the left chest, side entry pockets below the waist, two inner pockets below the waist, an embroidered logo on the left chest, and a rib knit bottom.

Style 90234M is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit, French terry fabric. Style 90234M has a rib knit baseball collar, a full front opening with seven snap closures, long sleeves with rib knit cuffs, rib knit inserts on the front panel near the armholes, an embroidered logo on the left sleeve, a large appliqué on the left chest, side entry pockets below the waist, and a rib knit bottom.

Style 90018M is a men’s pullover jacket with a shell composed of a woven 100% nylon fabric. The jacket is not lined. The jacket has an integral hood with a drawcord tightening, a partial front opening at the neck area that is secured by a zipper closure, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The jacket has a large pocket with a reversible zipper pull closure in the center of the front panel and two front hand warmer pockets below the waist. The center pocket can be inverted and the jacket can be folded into the pocket and secured by the zipper closure.

The applicable subheading for Styles 92021M, 92049M and 90234M will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other that those of heading 6103: of cotton: men’s. The rate of duty will be 15.9% ad valorem.

The applicable subheading for Style 90018M will be 6201.93.3511, HTSUS, which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty will be 27.7% 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/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division