The tariff classification of men’s knit garments from China.

N182559 September 29, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6101.20.0010 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of men’s knit garments from China. Dear Ms. Kessler: In your letter dated August 24, 2011, you requested a tariff classification ruling. As requested, your samples are being returned. Item 033-9919 is a men’s pullover garment constructed from 100% cotton, sueded interlock knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Item 033-9919 has a self-fabric hood with a drawstring and a quilted lining; a partial front opening with a zippered closure; long vented sleeves with one button cuffs; patch pockets with flaps and button closures on the chest; a pouch pocket below the waist; and a straight, hemmed bottom with side slits. The same garment will be imported in men’s tall sizes as Item 033-9920. Item 033-9907 is a men’s jacket constructed from 100% cotton, finely knit, quilted fabric that has a heavy fiberfill batting. The garment has a self fabric shawl collar; a full front opening with five button closures; long, close fitting sleeves; patch pockets below the waist; and a close fitting bottom. The same garment will be imported in men’s tall sizes as Item 033-9908. The applicable subheading for Items 033-9919 and 033-9920 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men’s or boys’. The duty rate is 16.5% ad valorem. Although you believe Items 033-9907 and 033-9908 are classifiable in HTSUS 6110.20.2069, the heavy fiberfill batting and close fitting bottom and sleeves provide sufficient protection against the elements for classification as a jacket. Consequently, the applicable subheading for Items 033-9907 and 033-9908 will be 6101.20.0010, 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 that those of heading 6103: of cotton: men’s. The rate of duty rate is 15.9% 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. 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