The tariff classification of a men’s laminated knit pile jacket from China.

NY K84807 September 27, 2004 CLA-2-61:RR:NC:TA:N3:356 K84807 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Robert C. Kaiser 5.11 Tactical Series 761 Kearney Avenue Modesto, CA 95350 RE: The tariff classification of a men’s laminated knit pile jacket from China. Dear Mr. Kaiser: In your letter dated April 1, 2004, you requested a tariff classification ruling. Your garment was destroyed during laboratory analysis and cannot be returned. Style 48003 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 65 percent polyester, 35 percent rayon woven fabric, a middle layer of a plastic film, and an inner layer of 100 percent polyester, finely knit pile fabric. Style 48003 has a stand-up self-fabric collar; a full front opening with a storm flap and a zippered closure; long sleeves with partially elastic cuffs and adjustable tabs with hook and loop closures; two large vertical entry pockets on the chest with tabs and hook and loop closures; two zippered slant pockets below the waist; a rear zippered pocket below the waist; zippered inset pockets on each sleeve; zippered openings in the right and left side seams; and a straight bottom with adjustable double snap tabs at each side. Although you suggest classification in HTS 6201.92.15, the laminated fabric used in the construction of this garment is considered a knit fabric because the inner layer of the fabric is of knit pile construction. See Chapter 60, Note 1 (c). Consequently, the applicable subheading for Style 48003 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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: men’s. The rate of duty will be 28.2 percent ad valorem. Style 48003 falls within textile category designation 634. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division