CLA-2-61:OT:RR:NC:N3:357
Ms. Lorra Jackson
SanMar Corporation
22833 SE Black Nugget Road
Issaquah, Washington 98029
RE: The tariff classification of a men’s knit jacket from Vietnam
Dear Ms. Jackson:
In your letter dated September 22, 2022, you requested a tariff classification ruling. In lieu of a garment sample, you provided fabric samples and a garment specification sheet for our review. The fabric samples will be retained.
Style TBDCLEAR is a men’s hip-length jacket constructed from a laminated fabric comprising an outer layer of 100% polyester knit fabric, a middle layer of thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester brushed knit fleece fabric.
The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered pockets below the waist; long, tapered sleeves; and a hemmed bottom.
Note 3 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), effective January 27, 2022, states:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
With the addition of this note, the pre-existing plastic film or sheet in a laminated fabric is no longer required to be visible in cross-section. Style TBDCLEAR is constructed from two layers of fabric assembled with a film of plastic which have been bonded together; therefore, the fabric meets the definition of Note 3, making the garment eligible for classification under heading 6113, HTSUS.
In your letter, you state the knit fleece fabric is not of pile construction and is only brushed. We have not confirmed the fabric construction in our own laboratory, although the Customs and Border Protection (CBP) officer handling the transaction may choose to do so at the time of importation. Please be aware that if the fabric is found to be of pile construction, then the garment will not be eligible for classification under heading 6113, HTSUS, because laminated knit pile fabrics are classified in heading 6001 per Note 1(c) to Chapter 60, HTSUS. For the purposes of Chapter 59, heading 6001, HTSUS, is not included in the Note 1 definition of textile fabrics. Therefore, jackets made of laminated knit pile fabrics are excluded from classification in heading 6113, HTSUS and are instead classified as knit in heading 6101, HTSUS.
If style TBDCLEAR is constructed from fabrics not of pile construction, then the applicable subheading for the men’s knit jacket will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1% ad valorem.
If style TBDCLEAR is constructed from fabrics of pile construction, then the applicable subheading for the men’s knit jacket 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%.
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