CLA-2-61:OT:RR:NC:N3:357
Ms. Lesa Hubbard
JC Penney Purchasing LLC
2401 South Stemmons Freeway
Lewisville, TX 75067
RE: The tariff classification of a men’s jacket from Indonesia or China
Dear Ms. Hubbard:
In your letter dated October 7, 2022, you requested a tariff classification ruling. The sample will be retained.
Style 34Stylus is a men’s hip-length jacket constructed from knit and woven fabric components. The majority of the front panel is constructed from 100% polyester woven fabric quilted in horizontal rows to a nonwoven batting. A portion of the lower front panels, the sleeves, and back panel of the garment are constructed from 100% cotton knit fabric. The garment features a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, zippered pockets below the waist, and a ribbed knit hem. The garment also includes a self-fabric, faced front neckline, and a ribbed knit collar back neckline. The knit fabric imparts the essential character of the garment.
The applicable subheading for style 34Stylus, 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 is 15.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6101.20.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6101.20.0010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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