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

N192318 February 14, 2012 CLA-2-61: OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Carol Robertson Carmichael International Service, Inc. 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of a men’s bonded knit jacket from Taiwan. Dear Ms. Robertson: In your letter dated November 3, 2011, you requested a tariff classification ruling on behalf of Shimano American Corporation. Our response was delayed due to laboratory analysis. As requested, your sample will be returned. Style G140JKTLSG is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester warp knit cut pile fabric. The front panels of the garment are lined with a brushed knit fabric. The jacket has a self-fabric hood with a drawcord and cord locks, a full front opening with a zippered closure, long sleeves with an inner wind cuff, a vertical-entry zippered pocket on the upper left front panel, side entry zippered pockets on the front panels below the waist, an inside zippered mesh pocket on the lower right front panel, and a hemmed bottom with a curved rear panel and a drawcord with cord locks. Although you stated that you believe the garment may be classified as a woven jacket in HTSUS 6210.40.5020, laboratory analysis has determined that the inner layer of the laminated fabric is of knit pile construction. 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. Consequently, the classification of Style G140JKTLSG is determined by the knit pile inner layer of fabric. The applicable subheading for Style G140JKTLSG 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 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division