CLA-2-61:OT:RR:NC:N3:357
Ms. Amy Smith
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a men’s jacket from Indonesia
Dear Ms. Smith:
In your letter dated May 15, 2017, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style MM73K4 is a men’s hip-length jacket constructed from both knit and woven components. The main body is constructed from 68% cotton and 32% polyester knit fabric. The inner zippered panel, sleeves and hood are constructed from 100% polyester woven fabric. The jacket features a ribbed knit collar, a full frontal opening with a zipper closure, a rib knit waistband, long, tapered sleeves with rib knit cuffs, zippered pockets at the waist, and a zippered panel stitched in the inner front of the garment, which provides extra protection from the weather. The jacket also features an attached hood with a drawcord and cord locks for tightening.
Since the 68% cotton 32% polyester knit fabric exceeds 60% of the visible surface area of the garment, it imparts the garment’s essential character. The applicable subheading for Style MM73K4 is 6101.20.0010, 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 cotton: Men’s. The rate of duty will be 15.9 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 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