CLA-2-61:OT:RR:NC:N3:356
Mr. Kevin Maher
C-Air
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a men’s knit jacket from China.
Dear Mr. Maher:
In your letter dated January 29, 2014, you requested a tariff classification ruling on behalf of your client, Bernette Textiles. As requested, your sample is being returned.
Style 7192 is a men’s jacket constructed from 71% acrylic, 29% olefin, jersey and cable knit fabric that measures 6 stitches per 2 centimeters counted in the horizontal direction. The front and back panels of the garment are lined with 100% polyester, finely knit, Sherpa pile fabric and the sleeves of the garment are lined with woven nylon fabric. Style 7192 features a full front opening with a zippered closure; a stand- up collar consisting of a rib knit outer collar with an inner collar of Sherpa pile fabric; long sleeves with rib knit cuffs; nylon fabric edging on the zippered placket; and a close fitting rib knit bottom.
The Sherpa knit lining provides sufficient protection against the elements to warrant classification as a jacket. Consequently, the applicable subheading for Style 7192 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (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 is 28.2% 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 http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director,
National Commodity Specialist Division