CLA-2-61:OT:RR:NC:N3:357

Ms. Christa Oberkamp
GFSI LLC
9700 Commerce Parkway
Lenexa, KS 66219

RE: The tariff classification of men’s knit jacket and trousers from Indonesia

Dear Ms. Oberkamp:

In your letter dated February 3, 2017, you requested a tariff classification ruling. Per your request, the sample will be returned.

Style UM9439 is a men’s fully lined hip length jacket constructed from a finely knit 100% polyester fabric that is laminated to a visible, clear plastic membrane on the inner surface.  The jacket features a full front opening fitted with a storm flap behind a zipper closure that extends to the top of a stand up collar, long, tapered, elasticized hemmed sleeves with hook and tab closures, concealed zippered pockets below the waist, front and back vents to allow for heat expulsion, and a straight hemmed bottom fitted with a drawcord and a cordlock for tightening. Per the specification sheet, all interior seams are sealed.  

Style UM9440 is a pair of men’s fully lined trousers constructed from a finely knit 100% polyester fabric that is laminated to a visible, clear plastic membrane on the inner surface. The trousers feature a self-fabric tunnel elastic waistband with an outside drawstring, front, zippered reverse entry welt pockets, a back zippered reverse entry welt pocket, and vertically zippered side seam leg openings for ease of dressing and undressing. Per the specification sheet, all interior seams are sealed. The applicable subheading for style UM9439 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for style UM9440 will be 6113.00.9044, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: 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 the World Wide Web at https://hts.usitc.gov/current.

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 Deanna Boldt via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division