CLA-2-62:OT:RR:NC:N3:357
Ms. Corie Koropatnicki
GHY USA, Inc.
572 South 5th St.
Pembina, ND 58271
RE: The tariff classification of two men’s jackets from China
Dear Ms. Koropatnicki:
In your letter dated May 23, 2011, on behalf of Richlu Manufacturing, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis on style 2510.
Style 2510 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% cotton woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester weft knit pile fabric. The jacket has a full front opening with a zip through stand-up collar; long sleeves with a tab and a hook and loop closure at the sleeve end; zippered side entry pockets below the waist; a zippered pocket on the inside right chest; two interior pockets; and a straight bottom with a drawcord and cord lock.
Style 19M3RS is a men’s quilted camouflage jacket with a shell made from a 100% nylon woven fabric diamond-quilted to a polyester lining and a nonwoven polyester batting. The shell fabric is visibly coated on the inner surface with polyurethane. The jacket has a full front opening with a zipper closure, long sleeves with rib knit cuffs, a rib knit collar and patch pockets at the waist.
Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Style 2510 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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% ad valorem.
Style 19M3RS appears to be hand-quilted; however, samples may differ from production goods. For purposes of this reply we assume that the production goods will be hand-quilted, rather than quilted in the piece.
The applicable subheading for style 19M3RS will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division