CLA-2-61:OT:RR:NC:N3:357
Ms. Ahn Halliburton
Design Resources, Inc.
7007 College Blvd. Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s pullover golf jacket from China
Dear Ms. Halliburton:
In your letter dated March 4, 2013, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.
The item in question, style J13-00024, is a men’s short-sleeved outerwear garment with a shell made from a 100% polyester flat knit fabric bonded to a thermoplastic urethane (TPU) membrane. It has a half-zipper closure in the front that extends to the top of the collar, on-seam zippered pockets at the waist, an elasticized drawstring with a cord lock at the bottom hem and reflective piping in the chest and upper back.
You provided information indicating that the sequence of production for the fabric includes production of the plastic film followed by the printing of a pattern onto the film, then bonding to the fabric.
The applicable subheading for style J13-00024 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other men’s or boys’ coats and jackets. 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 William Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division