CLA-2-61:OT:RR:NC:N3:357
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of men’s jackets from China
Dear Mr. Kim:
In your letter dated January 26, 2017, you requested a tariff classification ruling. Your samples will be returned.
Style ID098872 is a man’s hip length jacket constructed from 55% cotton and 45% polyester knit fabric. The unlined garment features a full front opening secured with a zipper closure extending to the top of the collar, a hood, long sleeves with rib knit cuffs, zipper pockets below the waist and a rib knit bottom.
Style ID13857 is a man’s hip length jacket constructed from 88% polyester and 12% spandex knit fabric. The unlined garment features a full front opening secured with a zipper closure extending to the top of the collar, a hood, long tapered sleeves with knit cuffs, unsecured pockets below the waist and a close fitting knit bottom.
The applicable subheading for style ID098872 will be 6101.20.0010, Harmonized Tariff Schedule of the United States (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 cotton: Men’s. The rate of duty is 15.9 percent ad valorem.
The applicable subheading for style ID13857 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.
We are returning your request for a ruling, and any related samples, exhibits, etc. for style ID035771. The classification of the merchandise which is the subject of your request, men’s half zip anorak type jacket, involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by a court case currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
If you wish, you may resubmit your request for a prospective ruling after the court case has been resolved.
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