The tariff classification of a men’s knit jacket and vest from El Salvador.

N194422 December 22, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3030 Mr. Miguel Angel Perez Textiles Opico S.A de C.V. Carretera Santa Ana Km. 31 San Juan Opico, La Libertad El Salvador RE: The tariff classification of a men’s knit jacket and vest from El Salvador. Dear Mr. Perez: In your letter dated November 17, 2011, you requested a tariff classification ruling. As requested, your samples are being returned. Style 11805, “Castelli Men Duran Jacket,” is a men’s jacket constructed from a 93% polyester, 7% polyurethane bonded fabric. The fabric consists of an outer layer of 100% polyester flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester fleece knit fabric. Style 11805 has a self-fabric stand-up collar, a full front opening with a zippered closure, long raglan sleeves with elasticized cuffs, three pockets on the rear panel below the waist, screen printing on the front and rear panels and on the sleeves, and a tunnel elastic bottom with a curved tail. You state that the same jacket will be imported with different screen print designs as Styles 11803 and 11804. Style 11808,”Castelli Men Duran Vest,” is a men’s vest constructed from an 88% polyester, 12% polyurethane bonded fabric. The fabric consists of an outer layer of 100%% polyester flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester flat knit fabric. Style 11808 has a self-fabric stand-up collar, a full front opening with a zippered closure, oversized armholes, zippered openings at each side below the waist, screen printing on the front and back panels, and a tunnel elastic bottom with a curved tail. You state that the same vest will be imported with different screen print designs as Styles 11806 and 11807. You requested classification of the jackets, Styles 11803, 11804 and 11805, in HTSUS 6201.93.3000 and the vests, Styles 11806, 11807 and 11808, in HTSUS 6210.40.5050 which applies to certain coated garments. As the garments are of knit construction, classification in Chapter 62 is not appropriate and classification as water resistant garments is not available. Also, because the fabric is not coated for tariff purposes, classification in heading 6113 also is not applicable. Consequently, the applicable subheading for Styles 11803, 11804 and 11805 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 Styles 11806, 11807 and 11808 will be 6110.30.3030, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% 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