The tariff classification of men’s and women’s knit jackets from China.
Active· CBP ruling HQ N051818· Issued 2009-03-09
Ruling text
N051818
March 10, 2009
CLA-2-61:OT:RR:NC:WA:356
CATEGORY: Classification
TARIFF NO.: 6101.30.2010; 6102.30.2010
Ms. Linda R. Levine
Vantage Apparel
100 Vantage Drive
Avanel, NJ 07001
RE: The tariff classification of men’s and women’s knit jackets from China.
Dear Ms. Levine:
In your letter dated February 10, 2009, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 7305 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, finely knit microfleece fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, jersey knit fabric. The jacket is snug fitting and features a self-fabric stand-up collar; a full front opening with a zippered closure; long tapered sleeves; zippered pockets below the waist; two zippered pockets on the inner left panel; and a straight bottom. The polyurethane layer is not visible in cross section.
Style 7306 is a women’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, finely knit microfleece fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, jersey knit fabric. The jacket is snug fitting and features a self-fabric stand-up collar; a full front opening with a zippered closure; long tapered sleeves; zippered pockets below the waist; two zippered pockets on the inner left panel; and a straight bottom. The polyurethane layer is not visible in cross section.
The applicable subheading for Style 7305 will be 6101.30.2010, 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 man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 7306 will be 6102.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty is 28.2% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N051818, retrieved 2026-10-12T05:55:30Z, republished verbatim. This digest is informational; only CBP issues binding rulings.