CLA-2-61:OT:RR:NC:N3:357
Heather Ewald
Hanesbrands Incorporated
1000 East Hanes Mill Road
Winston Salem, NC 27105
RE: The tariff classification of men’s bonded knit jackets from Cambodia
Dear Ms. Ewald:
In your letter dated March 4, 2024, you requested a tariff classification ruling for two styles of jackets. The samples will be returned.
Style CO450 is a men’s hip-length jacket constructed from a 100% polyester double knit fabric bonded to a 100% polyester knit mesh fabric. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood; a zipper garage; pockets below the waist; long, hemmed sleeves; and a straight, hemmed bottom. An elastic cord, fitted with locks on each end, is inserted into the hood for making volume adjustments.
Style CO400 is a men’s hip-length jacket constructed from a 100% polyester double knit fabric bonded to a 100% polyester knit mesh fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; a zipper garage; long, hemmed sleeves; and a straight, hemmed bottom. The garment also includes pockets below the waist and a zippered interior pocket.
Note 3 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), provides:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
In correspondence with this office, you state, that for each style, the two layers of fabric are bonded together with a plastic liquid glue. Since the garment fabric is not assembled with a sheet or film of plastic, the garment fabric does not meet the definition of a laminated fabric as described in Note 3 to Chapter 59, HTSUS.
Note 2 to Chapter 59, HTSUS, provides in pertinent part:
Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color;
We reviewed the fabric for both styles and find the plastic is visible in cross section.
Therefore, the applicable subheading for styles CO450 and CO400 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 will be 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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