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 men’s and boy’s jackets from China
Dear Mr. Tsang:
In your letter dated December 22, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style TKDEC002, is a man’s hip-length jacket constructed from a 100% polyester knit fabric bonded to a 100% polyester knit pile fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. The jacket features a full front zipper closure that extends to the top of the collar, long tapered hemmed sleeves, unsecured pocket at the waist area, and a close-fitting hemmed bottom.
Style TKDEC003, is a boy’s hip-length jacket constructed from a 100% polyester brushed knit 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. The jacket features a full front zipper closure, a hood, long tapered elasticized hemmed sleeves, unsecured pocket at the waist area, and a close-fitting hemmed bottom.
Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric.
The applicable subheading for style TKDEC002 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 will be 28.2 percent ad valorem.
The applicable subheading for style TKDEC003 will be 6101.30.2020, 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: Boys’. The rate of duty will be 28.2 percent ad valorem. You submitted three samples with your request. A ruling was issued for style TKDEC001 under ruling N272106.
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 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division