CLA-2-62:OT:RR:NC:N3:357
Mr. Edmundo Torner
Edmundo Torner CHB
8025 NW 36th Street, Ste 319
Miami, FL 33166
RE: The tariff classification of three men’s jackets and a men’s coat from China and Thailand
Dear Mr. Torner:
In your letter dated October 24, 2011, on behalf of New Era/5th & Ocean Clothing, LLC, you requested a tariff classification ruling.
Four samples were submitted, as follows: Style G3 183 is a men’s thigh-length coat with a shell composed of a woven 60% wool/40% polyester fabric. The coat is lined with a woven 100% polyester fabric that is quilted to a nonwoven polyester batting insulation.
The coat has a notched-lapel style collar and a full front opening secured by a left-over-right, three-button closure. The coat features a zip-off, one-piece hood and chest warmer insert composed of a knit 80% cotton/20% polyester fabric. The chest warmer insert is secured at the front opening by an additional inner zipper closure. The coat has two front pockets below the waist, an inner pocket, long hemmed sleeves and a straight cut hemmed bottom with a rear vent. The New Era logo “ne” is embroidered onto the wrist area of the left sleeve.
Style 5534J is a men’s hip-length team-style jacket with a shell composed of a woven 100% nylon 280T fabric. The jacket is lined with a woven 100% acetate fabric that is quilted to a nonwoven polyester batting insulation. The jacket has a neck warmer collar composed of a ribbed-knit 95% cotton/5% spandex fabric, a full front opening secured by a left-over-right, seven snap closure, two front slash pockets at the waist, an inner pocket, long sleeves and ribbed-knit fabric cuffs and waistband composed of a 95% cotton/5% spandex fabric. The rear panel features an embroidered logo.
Style 92044 is a men’s lined jacket that has a lined hood with a drawstring closure; a full front opening with a zippered closure; long sleeves with rib knit cuffs; pouch pockets below the waist; and a rib knit bottom. The outer surface of the jacket is constructed from an 80% cotton/20% polyester knit fabric quilted with fiberfill batting. The lining of the hood and the back panel are constructed from 100% polyester knit Sherpa fabric, and the lining of the front panel and sleeves is constructed from 100% cotton knit jersey fabric.
The samples are being returned to you as you have requested.
The applicable subheading for style G3 183 will be 6201.11.0010 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s overcoats, carcoats, capes, cloaks and similar coats: of wool or fine animal hair. The rate of duty will be 41¢/kg + 16.3 percent ad valorem.
The applicable subheading for style 5534J will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty will be 27.7 percent ad valorem.
The applicable subheading for style 92044 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 than those of heading 6103: of cotton: men’s. The rate of duty rate is 15.9% ad valorem.
We are unable to give you a classification ruling for style number G3 572 because the sample does not match the description of the garment in your letter. In your letter you indicate that the garment has a polyester fill, while the sample has a feather fill. If you decide to resubmit your ruling request for style G3 572 please ensure that the sample and description are in agreement.
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 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division