The tariff classification of a men’s suit type jacket from India.

N261846 February 24, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.33.2000 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s suit type jacket from India. Dear Ms. Rainbow: This ruling is being issued to correct Customs Ruling Number N261019, dated February 10, 2015. The purpose of this replacement letter is to correct a clerical error. In N261019, the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification was not provided for Style 40QJ426. The style was incorrectly classified as composed of woven fabric instead of knit. A complete corrected ruling follows. In your letter dated January 16, 2015, you requested a tariff classification ruling. As requested, your sample is being returned. Style 40QJ426 is a men’s suit type jacket.  The garment is constructed of a three dimensional knit spacer fabric with a fiber content of 80% polyester, 15% rayon, 5% spandex.  Style 40QJ426 is constructed from six panels sewn together lengthwise and features a notched collar with lapels; a full front opening with a one button closure; long detachable, zip-off sleeves with four buttons at the sleeve placket; two welt pockets on the front panels below the waist; two inner chest pockets on the right and left front panels; a center back vent; and a hemmed bottom with curved front panels.  The front panels and sleeves feature a full lining and the back panels feature a lining at the top.    The applicable subheading for Style 40QJ426 will be 6103.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . knitted or crocheted: suit-type jackets and blazers: Of synthetic fibers: Other." The duty rate will be 28.2 percent 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 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 rosemariecasey.hayward @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division