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

N295138 July 23, 2018 CLA-2-61:OT:RR:NC:N3:357 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 shirt jacket from China. Dear Ms. Halliburton: In your letter dated February 26, 2018, you requested a tariff classification ruling. The sample was destroyed during laboratory analysis by the Customs and Border Protection (CBP) laboratory and will not be returned. Style S17-00015 is a men’s shirt jacket constructed from a laminated fabric consisting of an outer layer of 100% cotton, jersey, knit fabric, a middle layer of polyurethane, and an inner layer of 100% polyester, microfleece, knit fabric. The garment features a full front opening with a heavy duty left-over-right snap closure; a pointed collar; a flap pocket secured with a snap closure on the left, upper, front panel; a patch pocket secured with a snap closure on the right, upper, front panel; long, vented, cuffed sleeves with a snap closure; pockets below the waist, and a slightly curved, hemmed bottom. CBP’s laboratory analyzed the garment fabric and found that it weighs 11.7 ounces per square yard. The lab also determined that the inner layer is a knit fabric of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, remains classified in heading 6001, HTSUS, as a knit pile fabric. Style S17-00015 is constructed from a multilayered fabric, which contains both knit pile fabric and knit, not pile fabric; therefore, it is classified based upon the 100% polyester, knit pile fabric. Consequently, the applicable subheading for style S17-00015 will be 6101.30.2010, 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: Men’s. The rate of duty is 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division