CLA-2-62:OT:RR:NC:N3:357
Mr. Milton Werner
JMS Group Worldwide
P.O. Box 1033
Elk River, MN 55330
RE: The tariff classification of men’s safety jackets from China
Dear Mr. Werner:
In your undated letter received July 2, 2012, you requested a tariff classification ruling.
Three samples were submitted and are being returned to you.
The first item, model SA300, is made from a knitted 100% polyester fleece fabric. The upper front portions, most of the sleeves and the entire back are made from a bright yellow fabric; the lower front and lower sleeve portions are made from a black fabric; and there are reflective strips on the body and encircling the sleeves. The jacket has a full front opening with a zipper closure that extends to the neck, long sleeves with rib knit cuffs, a rib knit waistband, a self-fabric hood with a drawstring closure and slant pockets at the waist.
The second item, model SJ100, is made from a 100% polyester woven fabric with a visible polyurethane (PU) coating on the inner surface. The jacket is made from a bright yellow fabric with black trim and reflective strips on the body and sleeves. It has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with rib knit cuffs, a rib knit waistband, a roll-up hood that stores within the collar, pockets at the waist, a bellows pocket on the right chest and a finely knit napped lining fabric.
The third item, model SJ200, is a double-jacket set consisting of an outer jacket made from a 100% polyester woven fabric with a visible PU coating on the inner surface and an inner jacket made from a 100% polyester knit fabric. The jackets zip together and attach with tabs at the neck and wrist areas.
The outer jacket of model SJ200 has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic and a hook and loop tab at the wrist, an elasticized waistband, slant, zippered pockets at the waist, a detachable hood, a bellows pocket on the right chest and a full taffeta lining. The shell is a bright yellow fabric with reflective strips on the body and sleeves.
The inner jacket of model SJ200 is made from a finely knit 100% polyester fabric napped on the inner and outer surfaces. It has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic at the ends and an elasticized drawstring with cord locks through the bottom hem.
The applicable subheading for model SJ100 and the outer jacket of model SJ200 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for model SA300 and the inner jacket of model SJ200 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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. The rate of duty will be 28.2 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/.
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 William Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division