CLA-2-62:OT:RR:NC:N3:357
Ms. Liz Dann
The Burton Corporation
80 Industrial Parkway
Burlington, VT 05401
RE: The tariff classification of men’s garments from Vietnam.
Dear Ms. Dann:
In your letter dated November 19, 2018, you requested a tariff classification ruling. The samples were destroyed during laboratory analysis and will not be returned.
Style 20828100400 is a men’s, hip-length jacket constructed from a 100% polyester, knit fabric bonded to a 100% polyester, knit fabric with a thermoplastic polyurethane. The garment features a full front opening secured by a zipper closure, which extends to the top of a scuba-type hood; a partial inner storm flap; long, tapered, hemmed sleeves; zippered pockets below the waist, and a hemmed bottom fitted with a drawcord and locks for tightening.
The CBP laboratory examined the fabric used to construct style 20828100400, and found that it is composed of a knit face fabric bonded to a weft knit, pile backing fabric with plastic. The plastic material is not a film or a sheet.
Style 20827100020 is a men’s hip-length, cut and sewn pullover garment constructed from a 100% polyester, knit fabric bonded to a 100% polyester, knit fabric with a thermoplastic polyurethane. The garment features a ribbed knit collar; long, tapered, hemmed sleeves with knit fabric inserts at the undersleeve ends; zippered pockets below the waist; and a straight, hemmed bottom.
The CBP laboratory examined the fabric used to construct style 20827100020, and found that it is composed of a knit face fabric bonded to a sinker loop, weft knit, pile backing fabric with a polyurethane plastic. The plastic material is not a film or a sheet.
The tariff classification of the garments is governed by the tariff rules used to classify the bonded fabrics. Note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics which are impregnated, coated, covered, or laminated remain classified in heading 6001. Per Note 1, Chapter 59, the term textile fabrics in reference to this chapter applies only to the knitted or crocheted fabrics of headings 6002 to 6006. Consequently, the bonded, knit pile fabrics used to construct styles 20828100400 and 20827100020 are not considered fabrics of heading 5903, so classification of the garments in heading 6113, HTSUS, is not applicable.
The applicable subheading for style 20828100400 will be 6101.30.2010, HTSUS, which provides for: Men’s of 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 20827100020 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 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