In Binding Ruling Letter N361038 of May 19, 2026, issued to adidas Group, Inc. Custom addressed the tariff classification of a men's jacket containing flocked fabric. Flock was the deciding factor.
The jacket is constructed from 59 percent cotton, 27 percent polyester, 11 percent viscose, and 3 percent elastane woven fabric that is covered on the outer surface with 100 percent viscose flock.
Customs ruled that the applicable subheading will be 6210.20.9049, HTSUS, which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Other: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other: Other. The general rate of duty will be 6.2 percent ad valorem.
The flock coating of the chief weight cotton fabric moved the fabric out of Chapter 52 and into Heading 5907. Had the chief weight cotton fabric of the jacket not been flocked the classification of the apparel would likely have been 6201.30.80 with Rate of Duty of 9.4%.
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