CLA-2-61:OT:RR:NC:N3:357
Ms. Yammie Yue
Takson Garment Mfg. Co., Ltd.
Rm. 512-513, 5/F, South Wing
Harbour Centre, Tower 1
1 Hok Cheung Street
Hunghom, Kowloon, Hong Kong
RE: The tariff classification of men’s jackets and trousers from China
Dear Ms. Yue:
In your letter dated November 21, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The samples are being returned to you.
The first item, style TKF-M118, is a men’s jacket made from a shell material described as 100% polyester tricot knit fabric, 180 grams with PU (polyurethane) coating. The coating is visible to the naked eye. The shell material is brushed and printed with a “Realtree” camouflage pattern. The jacket has a full front opening with a zipper closure extending to the top of the chinguard and covered by a flap with six snaps, long sleeves with elasticized tightening at the ends, a permanent hood with an elasticized drawstring and cord locks, zippered pockets covered by a flange at the waist, an inside left breast pocket and a full mesh lining.
The trousers, style TKF-M224, are made from a shell material described as 100% polyester tricot knit fabric, 180 grams with PU (polyurethane) coating. The shell material is brushed and printed with a “Realtree” camouflage pattern. The coating is visible to the naked eye. The trousers are pull-on with an elasticized waistband that has a tunneled drawstring and cord lock and five belt loops. The trousers extend to the ankle and have a vertical zipper covered by a flap with a one-snap closure on the lower outer portion of each leg and zippered front pockets. The lower portion of the legs is lined with a woven 210T polyester fabric, while the remainder of the garment is lined with a 100% polyester knit mesh fabric.
Analysis by the Customs and Border Protection laboratory indicates that the brushed shell fabric is a warp knit non-pile construction.
The applicable subheading for style TKF-M118 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other men’s or boys’ coats and jackets, other than of cotton. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style TKF-M224 will be 6113.00.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other men’s or boys’ trousers, breeches and shorts, other than of cotton. 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,
Thomas J. Russo
Director
National Commodity Specialist Division