CLA-2-61:OT:RR:NC:N3:357
Ms. Kimberly Grizzard
Unique Logistics International ATL LLC
2727 Paces Ferry Rd
Building 1, Suite 1
Atlanta, GA 30339
RE: The tariff classification of a men’s jacket from China.
Dear Ms. Grizzard:
In your letter dated October 3, 2018, you requested a tariff classification ruling on behalf of your client, Reflective Apparel Factory Inc. The sample was destroyed during laboratory analysis and will not be returned.
Style VEA-Jacket is a men’s hip-length jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of TPU film, and an inner layer of 100% polyester, knit fabric. The CBP laboratory analyzed the knit fabric and found that it is of weft knit, sinker loop, pile construction. The sleeves are lined with 100% polyester, woven fabric and the front panels are lined with 100% polyester, tricot knit fabric.
The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; pockets below the waist; long sleeves with encased elastic cuffs; zippered side vents; and a hemmed bottom threaded with a cord and lock for tightening.
In your letter, you suggest that the classification of the jacket should be 6201.93.6000. We disagree. The tariff classification of the jacket is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics that are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903. Accordingly, the applicable subheading for Style VEA-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.
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