CLA-2-61:OT:RR:NC:N3:357
Jamie L. Maguire
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
599 Lexington Ave Fl 36
New York, NY 10022-7648
RE: The tariff classification of a men’s knit jacket from China
Dear Ms. Maguire:
In your letter dated March 16, 2017, you requested a tariff classification ruling on behalf of your client, TMW Purchasing LLC. Per your request, the sample will be returned.
Style 63L6H00037 is a men’s hip-length jacket constructed from both knit and woven components. The majority of the front panels, shoulders, and upper back of the garment are constructed from 100% polyester woven fabric. The majority of the back, a small portion of the front panels, and the sleeves are constructed from 69% cotton 31% polyester knit fabric. The jacket features a stand up collar, a full frontal opening with a zipper closure, a rib knit waistband, long, tapered sleeves with rib knit cuffs, zippered side seam pockets, and unsecured pockets in the inside front panels. The jacket also features an attached 100% polyester woven fabric hood with a drawcord and cord locks for tightening. The hood can be rolled and secured within the collar by means of a zipper closure.
The 69% cotton 31% polyester knit fabric covers over 60% of the visible surface area of the garment and imparts the essential character. The applicable subheading for Style 63L6H00037 is 6101.20.0010, 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 will be 15.9 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 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