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

N217837 March 8, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s bonded knit jacket from China. Dear Ms. Halliburton: In your letter dated May 11, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample was destroyed during laboratory analysis and cannot be returned. Style J11-041a is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 90% polyester, 10% spandex woven fabric bonded to an inner layer of 100% polyester, warp knit brushed pile fabric. Style J11-041a features a self-fabric hood with a drawcord and cord locks, a full front opening with a zippered closure, long sleeves with tunnel elastic and adjustable hook and loop tabs at the sleeve ends, contrasting color inserts under each sleeve and at the sides of the garment, zippered side entry pockets below the waist, a woven fabric lining on the inside front panels, a pocket on the inner lower left front panel, a curved rear panel, and a drawcord with cord locks at the bottom of the garment. Laboratory analysis has determined that the inner layer of the laminated fabric is of warp knit brushed 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. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style J11-041a 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 will be 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