The tariff classification of men’s bonded knit jackets from China.

N206936 June 21, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Stacy Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of men’s bonded knit jackets from China. Dear Ms. Nesseth: In your letter dated February 16, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your samples were destroyed during the analysis and cannot be returned. Style 69006 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 93% polyester, 7% spandex woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester weft knit pile fabric. Style 69006 has a quilted fabric lining with a lightweight fiberfill batting and features a detachable zip-off hood with a drawcord and cord lock; a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with a tab and a hook and loop closure at the sleeve ends; storm cuffs at the sleeve ends; a supplemental mesh lining in the back; a zip-off powder skirt with an elasticized bottom; a zippered pocket on the left chest; a zippered inner pocket; zippered, side entry pockets below the waist; and a straight bottom with a drawcord and cord lock. Style 69007 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 93% polyester, 7% spandex woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester weft knit pile fabric. Style 69007 has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the sleeve ends; contrasting color inserts on the collar and on the front and back panels; zippered pockets on the right chest and on the left sleeve; a zippered inner pocket; zippered, side entry pockets below the waist; and a straight bottom with a drawcord and cord locks. Styles 69006 and 69007 are made to men’s size specifications and will be imported in sizes XXS – 6XL. Although you state that you believe the classification of Styles 69006 and 69007 is in headings 6201 and 6211, Harmonized Tariff Schedule of the United States, (HTSUS), respectively, laboratory analysis has determined that the inner layer of the laminated fabric of both styles is of weft 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 applicable subheading for Styles 69006 and 69007 will be 6101.30.2010, 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 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 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