CLA-2-61:OT:RR:NC:N3:357
Ms. Lena Rainbow
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a man’s jacket from China
Dear Ms. Rainbow:
In your letter dated February 19, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style MN5937 is a men’s jacket constructed of laminated fabric consisting of an inner and an outer layer of 50% nylon, 45% polyester and 5% spandex knit textile fabric with a center layer of expanded neoprene. The jacket features a full front opening secured by an asymmetrical zipper closure, long sleeves with zippers at the end, chests pockets secured by zipper closure, pockets at the waist secured by zipper closure and a banded bottom.
Although you requested classification of style MN5937 under subheading 6113.00.9015, Harmonized Tariff Schedule of the United States (HTSUS), the fiber content of the garment is of those of subheading 6113.00.9025. Consequently, the applicable subheading for the style MN5937 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division