CLA-2-61:OT:RR:NC:N3:357
Ms. Halle Grace
Velody Trade
510 SW 5th Avenue Suite 400
Portland, OR 97213
RE: The tariff classification of a man’s jacket from Taiwan
Dear Ms. Grace:
In your letter dated March 30, 2015, you requested a tariff classification ruling on behalf of your client Alps & Meters. Your sample will be returned as requested.
Style 100001, man’s Shawl Collar Jacket, is a man’s hip length jacket with a shell constructed from a 100% wool knit fabric. In your letter, you mention the shell fabric has a water repellent coating. The coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6113 does not apply. Additionally, as this garment is of knit construction, the water resistant provisions, which are found in HTSUS Chapter 62, are not applicable. The fully lined jacket features a full front opening with a zipper closure that extends to the collar and is covered by a flap secured with five snap closures, a shawl collar, long sleeves with ribbed knit cuffs, zippered pockets at the waist area, zippered vents in the side seams, a powder skirt, and a ribbed knit waistband.
The applicable subheading for the style 100001 will be 6101.90.0500, 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 other textile materials: Of wool or fine animal hair. The rate of duty will be $0.617 per kilogram plus 16 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 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