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

N256107 September 5, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Melissa Clukey W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton MD 21921 RE: The tariff classification of a men’s knit garment from China. Dear Ms. Clukey: In your letter dated August 6, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 30032 “The Shacket,” is a men’s garment constructed from 100% polyester, finely knit fabric. The garment features a self-fabric stand-up collar; a full front opening with a diagonal zippered opening; short, loose fitting sleeves, which are finished with elasticized capping; an embroidered logo on the front left chest and on the back right shoulder; a front pouch pocket; a hanger loop below the rear neckline; an opening at the center top back panel; a loose fitting bottom with a slightly longer back panel; and finished with elasticized capping at the bottom. The garment has a full lining of 100% polyester, woven fabric with 100% polyester, fiberfill batting. In your correspondence, you suggest classification as an outerwear jacket under subheading 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. We disagree with your proposed classification. The bottom and sleeves are loose fitting and do not provide protection against the elements as required of a jacket. Consequently, the applicable subheading for Style 30032 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. 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 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division