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

N196299 January 5, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Shaul Ashkenazy EXIST, INC. 1650 NW 23rd Avenue Unit A Ft. Lauderdale, FL 33311 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Ashkenazy: In your letter dated November 22, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style DG7959 is a men’s jacket constructed from 100% polyester knit pile fabric. The front and back panels of the garment are lined with sherpa knit fabric and the sleeves of the garment are lined with quilted, woven polyester fabric with fiberfill batting. Style DG7959 features a full front opening with a zippered closure, a stand up collar, side seam pockets, long sleeves with double adjustable buttoned cuffs, and a close fitting straight bottom. The applicable subheading for Style DG7959 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. 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, Thomas J. Russo Director National Commodity Specialist Division