CLA-2-61:OT:RR:NC:N3:357
Ms. Jennifer Nelson
Ergodyne
1021 Bandana Blvd. E, Ste. 220
Saint Paul, MN 55108
RE: The tariff classification of a men’s jacket from China
Dear Ms. Nelson:
In your undated letter received in this office on May 9, 2017, you requested a tariff classification ruling. Per your request, the samples will be returned.
The submitted sample is a men’s two-piece jacket set consisting of an outer jacket and an inner jacket, which can be fastened together with zippers along the front openings, and with hook and loop tabs at the neck, wrists, and sideseams along the garment bottoms. Although the jackets can be worn together as a set, they can also be worn separately, and as such are classified separately.
The inner jacket is a composite good consisting of both knit and woven components. The main body and collar are constructed from 100% polyester knit fleece napped on both sides, and the sleeves are constructed from 100% polyester woven fabric quilted to a polyester batting. Since the knit fleece covers the entire front of the garment, it imparts the garment’s essential character. The garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, zip-off long sleeves with rib knit cuffs, slant pockets below the waist, and a hem with a drawcord and locks for tightening.
In your letter, you suggest that the garment be classified under 6201.93.1810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Padded sleeveless jackets: With attachments for sleeves. We disagree. Since the knit fleece imparts the essential character to the jacket, it cannot be classified in any HTSUS chapter 62 subheadings, which provide for not-knit (woven) garments.
Consequently, the applicable subheading for the inner jacket 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 is 28.2 percent ad valorem.
We are returning your request for a ruling for the outer jacket. The classification of the merchandise which is the subject of your request, a men’s jacket, involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
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