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

N036058 September 18, 2008 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a men’s laminated jacket from China. Dear Ms. Ramsey: In your letter dated August 14, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted garment, SKU # 72161, is a men’s jacket constructed from a laminated fabric that consists of an outer layer of 96% polyester, 4% spandex woven fabric, a middle layer of a polyurethane (TPU) membrane, and an inner layer of 100% polyester knit pile fabric. The garment has a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered, close fitting sleeves; two zippered slash pockets below the waist; contrast stitching at the front placket, the armholes, the pockets, and the bottom; and a close fitting bottom band. The raglan sleeves zip off leaving an oversized armhole finished with elasticized capping. The garment will be identified by size and color as SKU # 72160 – Black/Medium, SKU # 72161 – Black/Large, SKU # 72162 – Black/XL, SKU # 72163 – Black/2X, SKU # 72164 – Lt. Navy/Medium, SKU # 72165 – Lt. Navy/Large, SKU # 72166 – Lt. Navy/XL, and SKU # 72167 – Lt. Navy/2X. 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. Because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for the submitted garment, SKU # 72161, 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/. The sample, SKU # 72161, falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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