The tariff classification of men’s and women’s knit jackets from China.

N051818 March 10, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Linda R. Levine Vantage Apparel 100 Vantage Drive Avanel, NJ 07001 RE: The tariff classification of men’s and women’s knit jackets from China. Dear Ms. Levine: In your letter dated February 10, 2009, you requested a tariff classification ruling. As requested, your samples will be returned. Style 7305 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, finely knit microfleece fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, jersey knit fabric. The jacket is snug fitting and features a self-fabric stand-up collar; a full front opening with a zippered closure; long tapered sleeves; zippered pockets below the waist; two zippered pockets on the inner left panel; and a straight bottom. The polyurethane layer is not visible in cross section. Style 7306 is a women’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, finely knit microfleece fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, jersey knit fabric. The jacket is snug fitting and features a self-fabric stand-up collar; a full front opening with a zippered closure; long tapered sleeves; zippered pockets below the waist; two zippered pockets on the inner left panel; and a straight bottom. The polyurethane layer is not visible in cross section. The applicable subheading for Style 7305 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: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 7306 will be 6102.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty is 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/. 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