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

N238411 June 12, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Benita Lee Nancy Tsai DBA Accord Custom Services 360 North Sepulveda Blvd. Suite 1015 El Segundo, CA 90245 RE: The tariff classification of a men’s bonded knit jacket from China. Dear Ms. Lee: In your letter dated February 2013, you requested a tariff classification ruling on behalf of your client, Apparelogic Incorporated. Our response was delayed due to laboratory analysis. Your sample is being returned. Style COS-FAC-00388 “Soft Shell Jacket” is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, finely knit, brushed pile fabric. Laboratory analysis has determined that the knit fabric is a weft knit pile construction. Style COS-FAC-00388 features a self-fabric stand-up collar; a full front opening with a storm flap and a zipper closure; long sleeves with a tab and a hook and loop closure at the cuffs; dual entry, zippered pockets on the inner and outer left chest; zippered side entry pockets below the waist; and a straight bottom with a drawcord and cord locks. The front panels are lined with mesh knit fabric. 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 Style COS-FAC-00388 is classified as a knit garment, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style COS-FAC-00388 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