CLA-2-61:OT:RR:NC:N3:357
Mr. Jimmy Tsang
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 a women’s jackets from China
Dear Mr. Tsang:
In your letter dated June 4, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned per your request.
Style POLYJKTJUN02, is a woman’s hip-length jacket constructed from a 100% polyester knit fabric bonded to a 100% polyester knit brush fabric. The polyurethane membrane is visible in cross section. The brushed knit fabric was analyzed by the CBP laboratory and found to be a warp knit fabric of substantially similar construction and function as the fabric of HQ 965419. For classification purposes, this fabric is considered to be of non-pile construction. The jacket features a full front zipper closure that extends to the top of the collar covered by a flap with hook and loop closures, a hood, long tapered hemmed sleeves with adjustable hook and loop at the wrist, pockets at the waist area, and a close fitting hemmed bottom.
Style POLYJKTJUN03 is a woman’s hip-length jacket constructed from a 100% polyester knit brush fabric with a visible coating on the inner surface. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60. The jacket features a full front zipper closure that extends to the top of the collar covered by a flap with hook and loop closures, a hood, long tapered hemmed sleeves with adjustable hook and loop at the wrist, pockets at the waist area, and a close fitting hemmed bottom.
As these garments are of knit construction, classification as water resistant is not available. The applicable subheading for style POLYJKTJUN02 will be 6113.00.9030, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the style POLYJKTJUN03 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem.
You submitted four samples with your request. A ruling was issued for styles POLYJKTJUN01 and POLYJKTJUN04 under ruling N265529.
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 Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division