The tariff classification of men’s and boys’ knit jackets from China.
Active· CBP ruling HQ N053433· Issued 2009-03-30
Ruling text
N053433
March 31, 2009
CLA-2-61:OT:RR:NC:WA:356
CATEGORY: Classification
TARIFF NO.: 6101.30.2010; 6101.30.2020
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit jackets from China.
Dear Mr. Rizner:
In your letter dated February 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 4380 “Brushed Tricot Tri-Color Jacket” is constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. Style 4380 is made to men’s specifications and features a self-fabric stand-up collar; a full front opening with a zippered closure; contrasting self fabric inserts on the shoulders; piping on the shoulders and front panel; long, raglan sleeves with tunnel elastic cuffs; side entry pockets below the waist; and a straight bottom with a drawcord and cordlock. Style 4380 will be imported in Men’s sizes S-3XL. The same garment will be imported as Style 4381 in Youth (boys’) sizes S-L.
The applicable subheading for Style 4380 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 4381 will be 6101.30.2020, 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: boys’. 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 N053433, retrieved 2026-10-12T05:55:37Z, republished verbatim. This digest is informational; only CBP issues binding rulings.