The tariff classification of a man’s jacket from China

N256321 November 12, 2014 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Joe Rafferty Daron Fashions, Inc. 128 West 36th Street New York, NY 10018 RE: The tariff classification of a man’s jacket from China Dear Mr. Rafferty: In your letter dated August 13, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style 742295 is a man’s soft shell hip-length jacket constructed from a 92% polyester and 8% spandex woven fabric bonded to a 100% polyester knit fabric. The jacket features a full front zipper closure that extends to the top of the collar, long sleeves with hook and loop at the ends, a zipper pocket at the left chest, zipper pockets at the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style 742295 is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for style 742295 will be 6101.30.2010, 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 will be 28.2 percent ad valorem. As the garment is of knit construction, classification as water resistant is not available. 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 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division