CLA-2-61:OT:RR:NC:N3:357
Ms. Yammie Yue
Takson Garment Mfg. Co., Ltd.
Room 512-513, 5/F., South Wing,
Harbour Centre, Tower 1
1 Hok Cheung Street,
Hunghom, Kowloon, Hong Kong
RE: The tariff classification of a pair of men’s trousers and men’s jackets from China
Dear Ms. Yue:
In your letter dated December 6, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the samples you submitted were destroyed.
Style TKF-M224/MO is a pair of men’s fully lined trousers constructed from a 100% polyester finely knit brushed fabric with a visible polyurethane coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The trousers features a tunnel elastic waistband with an inner drawcord and cord lock; five belt loops; two front zippered pockets with flaps; and two zippered closures with flaps at the bottom of each leg.
Style TKF-M118/MO is a men’s fully lined jacket constructed from a 100% polyester, finely knit brushed fabric with a visible polyurethane coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The jacket features a full front opening secured by six snaps and a zippered closure; a storm flap; a self-fabric hood with a chin guard and an inner drawcord and cord lock; long sleeves with an elasticized bottom; two front zippered pockets at the waist; an inner pocket on the left side chest; and a straight hemmed bottom.
Style TKF-M132A/MO is a men’s fully lined jacket constructed from 100% polyester, finely knit brushed fabric with a visible polyurethane coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The jacket features a detachable hood with a drawcord and cord lock; a full front opening with a zippered closure; long sleeves with an elasticized bottom and a tab with two snap closures at the wrist; two patch pockets with flaps at the waist; a left chest pocket; an inner pocket on the left side chest; and a straight bottom with a drawcord and cordlock.
The applicable subheading for the style TKF-M224/MO will be 6113.00.9044, 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: Trousers, breeches and shorts: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for styles TKF-M118/MO and TKF-M132A/MO will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. 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/.
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