CLA-2-61:OT:RR:NC:N3:356
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a men’s knit jacket from China.
Dear Ms. Orzol:
In your letter dated September 11, 2013 you requested a tariff classification ruling. As requested, your sample will be returned.
Style 05D2P3 – “FAZEMA” is a men’s jacket constructed from 80% cotton, 20% polyester French terry knit fabric. The jacket has a rib knit baseball neckline; a full front opening with six button closures; long sleeves with rib knit cuffs; a patch pocket on the left chest; two patch pockets below the waist; and a tight fitting rib knit bottom. The garment is designed for wear over other clothing for protection against the elements.
The applicable subheading for Style 05D2P3 – “FAZEMA” 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 will be 15.9% 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division