CLA-2-61:OT:RR:NC:N3:348
Andrew Lu
Oceanland Service Inc
4982 4th St
Irwindale, CA 91706-2170
RE: The tariff classification of men’s jacket from Bangladesh
Dear Mr. Lu:
In your letter dated September 23, 2026, you requested a tariff classification ruling, written on behalf of
G-Tex. Your sample will be returned.
Style LMSP005 is a men’s jacket constructed from 100% polyester knitted fabric. The lining of the jacket is
constructed from a 100% polyester woven fabric with a visible polyurethane coating on the inner surface
which is quilted to a nonwoven batting. The garment features a full front opening with a zipper closure,
pointed collar, long hemmed sleeves, patched pockets below the waist, and hemmed bottom.
In your letter you stated that the lining fabric passes the water-resistant provisions in Chapter 62 and you
suggested that the classification for style LMSP005 is 6113.00.9025, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading
5903, 5906 or 5907”. We disagree. The classification is based outer shell of the garment, not the lining. The
outer shell of the jacket is constructed of knit fabric.
You also state the lining of the jacket meets the AATCC 35 test. Unlike Chapter 62 of the HTSUS, which
defines water resistant for certain subheadings in Additional U.S. Note 2, Chapter 61 contains no
corresponding provisions.
Consequently, the applicable subheading for style LMSP005 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 general rate of duty will be 28.2 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division