CLA-2-61:OT:RR:NC:N3:357
Ms. Amalia Go
Accolade Group
66 West Beaver Creek Rd.
Richmond Hill, ON L4B 1G5
RE: The tariff classification of a men’s knitted jacket and knitted trousers from China
Dear Ms. Go:
In your letter dated September 20, 2017, you requested a tariff classification ruling. Your samples will be retained for our files.
Style WX50L is a men’s hip-length jacket. The main body of the garment is constructed from a 100% polyester knitted fabric bonded to a plastic membrane that is visible to the naked eye.
The jacket features a stand up collar, full front opening with a weatherproof zipper closure, long hemmed sleeves with hook and loop wrist adjusters, fully sealed seams, zippered welt pockets, and a hemmed bottom fitted with an elastic cord and cord lock for tightening.
Style WX80L is a pair of men’s trousers. The garment is constructed from a 100% polyester knitted fabric bonded to a plastic membrane that is visible to the naked eye. The trousers feature a zipper fly with a left-over-right snap closure, banded waist with hook and loop side adjusters, zippered welt pockets, fully sealed seams, and long hemmed leg openings with 10 inch leg zips.
You suggest in your letter that the jacket be classified under 6113.00.1005, Harmonized Schedule of the United States (HTSUS), and that the trousers be classified under 6113.00.1012, HTSUS. These provisions provide for garments having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. Please note that these classifications are not applicable because the inner surfaces of the jacket and trousers are laminated with plastic rather than the outer surfaces.
Consequently, the applicable subheading for style WX50L will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style WX80L will be 6113.00.9044, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 5907: Other: Trousers, breeches and shorts: Other: Men’s or boys’. The rate of duty will be 7.1% ad valorem.
You state in your letter that the jacket and trousers will be sold separately and as a set. Please note that the garments will be classified separately since Explanatory Note (C) to heading 6103 excludes anoraks, wind-cheaters, ski-jackets, and similar garments of heading 6101 or 6102.
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