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Sign inOct2019 · Q57 · Practical Exercise
Classifying a knit unisex jacket of 38% poly, 38% cotton and 24% wool in the 2019 HTSUS: gender rule, fiber tie, leather check, then the wool gate
Using the 2019 Basic Edition and the given invoice row only ('Knit Unisex Zipper front jackets, 38% poly, 38% cotton, 24% wool with leather piping around the collar', 378 pieces, $25.00 each), classify the jacket by reading the notes and the 6102.30 text in order. Gender: Chapter 61 Note 9 treats left-over-right closure as men's or boys' and right-over-left as women's or girls', unless the cut clearly shows the intended sex, and says garments that cannot be identified as men's or boys' or as women's or girls' go in the women's or girls' headings. The invoice describes the jacket as unisex and gives no closure direction and no gendered cut, so the lesson invents no left or right closure and applies the not-identifiable rule: women's or girls' heading 6102 (overcoats, anoraks, windbreakers and similar articles, knitted or crocheted, other than heading 6104), not men's 6101. The heading-level fit of a zipper-front jacket follows the exam's reading. Fiber: Section XI Subheading Note 2(A) says Chapter 56-63 products of two or more textile materials are treated as wholly of the material Section XI Note 2 would select. Under Note 2(A), no single material predominates because polyester and cotton are tied at 38%, so the goods follow the material whose heading comes last in numerical order among those that equally merit consideration. Man-made fibers (Chapters 54/55, treated as one chapter under Note 2(B)(c)) come after cotton (Chapter 52), so the jacket is read as man-made: subheading 6102.30. Leather check: the first line under 6102.30 is 6102.30.05, 'Containing 25 percent or more by weight of leather'. The original invoice mentions leather only as piping around the collar and gives no leather weight, so it does not supply the facts for that branch. The exam reads the piping as trim and the 38/38/24 composition as the body. This lesson follows that reading for the historical answer. It does not claim the leather was measured below 25%, or that leather piping can always be ignored. An actual shipment needs the leather weight, and 25% or more would route it to 6102.30.05. Wool gate: under 'Other', 6102.30.10 covers garments 'Containing 23 percent or more by weight of wool or fine animal hair'; 24% wool meets that threshold, so the jacket does not fall to 6102.30.20. Result: 6102.30.1000 (stat suffix 00), matching the preserved official answer D. Not taught: any duty rate, Q58 duty, taxes and fees, any current, 2026 or Hong Kong all-in duty, any option-by-option walkthrough or answer letter.
What you will learn
Using the 2019 Basic Edition and the given invoice row only ('Knit Unisex Zipper front jackets, 38% poly, 38% cotton, 24% wool with leather piping around the collar', 378 pieces, $25.00 each), classify the jacket by reading the notes and the 6102.30 text in order. Gender: Chapter 61 Note 9 treats left-over-right closure as men's or boys' and right-over-left as women's or girls', unless the cut clearly shows the intended sex, and says garments that cannot be identified as men's or boys' or as women's or girls' go in the women's or girls' headings. The invoice describes the jacket as unisex and gives no closure direction and no gendered cut, so the lesson invents no left or right closure and applies the not-identifiable rule: women's or girls' heading 6102 (overcoats, anoraks, windbreakers and similar articles, knitted or crocheted, other than heading 6104), not men's 6101. The heading-level fit of a zipper-front jacket follows the exam's reading. Fiber: Section XI Subheading Note 2(A) says Chapter 56-63 products of two or more textile materials are treated as wholly of the material Section XI Note 2 would select. Under Note 2(A), no single material predominates because polyester and cotton are tied at 38%, so the goods follow the material whose heading comes last in numerical order among those that equally merit consideration. Man-made fibers (Chapters 54/55, treated as one chapter under Note 2(B)(c)) come after cotton (Chapter 52), so the jacket is read as man-made: subheading 6102.30. Leather check: the first line under 6102.30 is 6102.30.05, 'Containing 25 percent or more by weight of leather'. The original invoice mentions leather only as piping around the collar and gives no leather weight, so it does not supply the facts for that branch. The exam reads the piping as trim and the 38/38/24 composition as the body. This lesson follows that reading for the historical answer. It does not claim the leather was measured below 25%, or that leather piping can always be ignored. An actual shipment needs the leather weight, and 25% or more would route it to 6102.30.05. Wool gate: under 'Other', 6102.30.10 covers garments 'Containing 23 percent or more by weight of wool or fine animal hair'; 24% wool meets that threshold, so the jacket does not fall to 6102.30.20. Result: 6102.30.1000 (stat suffix 00), matching the preserved official answer D. Not taught: any duty rate, Q58 duty, taxes and fees, any current, 2026 or Hong Kong all-in duty, any option-by-option walkthrough or answer letter.
HTSUS (2019 Basic) Chapter 61, page 61-6, subheading 6102.30 article descriptions (rate columns visible on the page but not taught); HTSUS (2019 Basic) Chapter 61 Note 9, page 61-2; HTSUS (2019 Basic) Section XI Note 2(A) and 2(B)(c), pages XI-1 to XI-2; HTSUS (2019 Basic) Section XI Subheading Note 2(A), pages XI-5 to XI-6; October 17, 2019 CBLE, Category X Practical Exercise commercial invoice (A.B.C. Company, invoice US001836); October 17, 2019 CBLE cover and question 57 stem (historical original excerpt); October 2019 CBLE official answer key, question 57 · Exam cover (October 17, 2019, Series 860) lists the Harmonized Tariff Schedule of the United States as '2018 and/or 2019 Basic Edition, No Supplements'. This lesson uses only the 2019 Basic Edition. Sources used: 2019 Basic Section XI Notes 1-14, Subheading Notes 1-2 and the start of the Additional U.S. Notes (XI-1 to XI-6); Chapter 61 Notes 1-10, Additional U.S. Note 1 and Statistical Notes 1-6 (61-1 to 61-3); table pages 61-4 to 61-6 (headings 6101 and 6102, subheading 6102.30); the original Category X commercial invoice image. Historical 2019 Basic classification lesson only. It teaches no duty rate, no Q58 duty, tax or fee calculation, no current-law check, no 2026 or Hong Kong all-in duty, and no Chapter 99 measure.
Explained using the historical edition for this exam.