CLA-2-61:OT:RR:NC:N3:357
Mr. Ken Park
Wicked Fashions, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024
RE: The tariff classification of men’s jackets from Pakistan, China, Vietnam, India and Bangladesh
Dear Mr. Park:
In your letter dated December 23, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the samples you submitted was destroyed.
Style 9001-1510S1 is a man’s jacket constructed of 100% polyester brushed knit fabric with a visible coating on the inner surface. The fully lined jacket features a full front opening secured with zipper closure, a hood, long sleeves with ribbed knit cuffs, unsecured pockets below the waist, and ribbed knit bottom.
Style 9001-1510S2 is a man’s jacket constructed from two different fabrics. The two front panels and the back panel are constructed of 100% polyester brushed knit fabric with a visible coating on the inner surface. The sleeves are constructed of 100% polyester knit brush fabric. The fully lined jacket features a full front opening secured with zipper closure, a hood, long sleeves with ribbed knit cuffs, unsecured pockets below the waist, and ribbed knit bottom.
The polyester brushed knit fabrics, for each style, 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 knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric.
The applicable subheading for the styles 9001-1510S1 and 9001-1510S2 will be 6101.30.2010, 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 man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2 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 via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specia