The tariff classification of a men’s bonded jacket from China.

N030164 July 2, 2008 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s bonded jacket from China. Dear Ms. Greener: In your letter dated May 27, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 001-3774 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, knit brushed pile fabric. The garment has a self-fabric stand-up collar; an inner collar of finely knit fleeced fabric with a drawcord and cordlock; a full front opening with a zippered closure; long sleeves with inner cuffs; adjustable tabs with hook and loop closures at the wrists; a zippered pocket on the left chest; two zippered slash pockets below the waist; and a straight bottom with a drawcord and cordlocks. Style 001-3774 will be imported in men’s regular sizes. The same garment will be imported in men’s tall sizes as Style 001-3775. The fabric is not considered a fabric of heading 5903 because the inner layer of the fabric is of knit pile construction. Therefore, classification in heading 6113 is not applicable. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. The applicable subheading for Styles 001-3774 and 001-3775 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: men’s. The rate of duty will be 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/. Styles 001-3774 and 001-3775 fall within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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