CLA-2-61:OT:RR:NC:N3:357
Mr. William Rinderknecht
GFSI, LLC
9700 Commerce Parkway
Lenexa, KS 66219
RE: The tariff classification of a men’s knit jacket from Vietnam
Dear Mr. Rinderknecht:
In your letter dated August 15, 2017, you requested a tariff classification ruling. The sample you provided was sent to the CBP laboratory for analysis. The sample will be returned less those portions consumed in laboratory analysis or retained for file purposes.
Style UM7308 is a men’s hooded jacket. In your letter, you state the jacket is constructed from woven fabric, but laboratory analysis of the garment found that it is made of knit fabrics. The jacket is constructed from laminated knit and coated knit fabric components. The upper body, front and back, upper half of the sleeves, and hood are constructed from an elastane mesh knit fabric visibly coated with polyurethane. The lower body, front and back, and lower half of the sleeves are constructed from 80% polyester 20% lyocell knit fabric laminated to an elastane mesh knit fabric. It is our opinion that the plastic material is not visible in cross section or through the mesh layer.
The jacket features a full front opening secured by a zipper closure, zippered pockets above the waist, a scuba-type hood with a drawcord for tightening, a back vent, long, tapered sleeves, an extra seam at the elbow for improved mobility, and a hemmed bottom. The cuff comprises two parts, a lower inset elastic half cuff and an upper self fabric hemmed cuff with a coated mesh knit facing.
In your letter, you suggest that the garment be classified under 6211.33.9058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven jackets and jacket-type garments excluded from heading 6201. We disagree. Since the garment was determined by our lab to be constructed from knit fabric, the garment cannot be classified in chapter 62, HTSUS, which provides for garments not knitted or crocheted.
In an email on November 10, 2017, you state that the materials used to construct the garment were determined by an independent lab to be water resistant, however, no documentation was provided. Please note that since the garment will be classified in a knit HTSUS heading, classification of the garment in a water-resistant subheading is not applicable.
Chapter 61, Note 8 states, “Garments which are prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” Consequently, the applicable subheading for style UM7308 will be 6113.00.9025, HTSUS, which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty is 7.1% 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