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 man’s and woman’s jackets from China
Dear Ms. Yue:
In your letter dated November 23, 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-W457 is a woman’s hip-length jacket constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60. The jacket features a full front zipper closure that extends to the top of the collar, long sleeves with a hook and loop tab at the cuff, an inner storm cuff, zippered pockets below the waist, and an elasticized drawstring with cord lock at the hemmed bottom.
Style TKF-M132A is a man’s jacket constructed from a 100% polyester brushed knit fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be of warp knit non-pile construction. The jacket features a full front zipper closure that extends to the top of the collar, a snap-off hood with elasticized drawstring and cord lock, long elasticized sleeves with two snap tabs at the wrist area, double entry pockets with a snapped flap at the waist, and an elasticized drawstring with cord lock at the hemmed bottom.
The applicable subheading for style TKF-W457 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style TKF-M132A 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.
You submitted four samples with your request. A ruling was issued for styles TKF-M140S and TKF-M136 under ruling N235842.
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