CLA-2-61:OT:RR:NC:N3:357
Mr. Michael Packard
Dash America Inc., dba Pearl Izumi USA
101 S. Taylor Avenue
Louisville, CO 80027
RE: The tariff classification of a man’s jacket from China
Dear Mr. Packard:
In your letter dated October 7, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned per your request.
Style 11131405, a PRO Softshell Jacket, is a man’s hip-length jacket constructed from a 49% polyester, 35% nylon and 16% elastane knit fabric bonded to a 100% polyester knit pile fabric. The jacket features a full front zipper closure that extends to the top of the collar, long tapered hemmed sleeves, a zipper pocket in the back, and a hemmed bottom.
U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style 11131405 is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knit pile fabric, whether coated or not, is considered a knit fabric of Chapter 60.
As this garment is of knit construction, classification as water resistant is not available. The applicable subheading for style 11131405 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 percent ad valorem.
You submitted two samples with your request. A ruling was issued for style 11131513 under ruling N258227.
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 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 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division