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

N173739 December 23, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Eric Moeller Unique Logistics International (ATL) LLC 510 Plaza Drive, Suite 2290 Atlanta, GA 30349 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Moeller: In your letter dated June 13, 2011, you requested a tariff classification ruling on behalf of Reflective Apparel Factory, Inc. Our response was delayed due to laboratory analysis. As requested, your sample will be returned. Style VEA 451 is a men’s jacket constructed from a tri-laminate bonded fabric. The outer layer is of 100% polyester woven fabric, the middle layer is a polyurethane film, and laboratory analysis has determined that the inner layer is of brushed weft knit pile construction. Style VEA 451 has a self-fabric stand-up collar, a full front opening with a zippered closure, long sleeves with adjustable hook and loop closures at the cuffs, a vertical zippered pocket on the upper left front panel, zippered side entry pockets below the waist, reflective strips on the front and back panels and on the sleeves, a reflective logo on the right chest, and a hemmed bottom with a drawcord and cordlocks. Following Chapter 60, Note 1(c), the classification of Style VEA 451 is determined by the knit pile component of the bonded fabric, regardless of whether the knit pile component is used as the inside or outside surface of the fabric. In addition, since the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style VEA 451 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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 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 the 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. f 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