The tariff classification of a men’s knit jacket from China, Mexico and Nicaragua.

NY L89240 January 3, 2006 CLA-2-61:RR:NC:TA:N3:356 L89240 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s knit jacket from China, Mexico and Nicaragua. Dear Ms. Boullet: In your letter dated November 28, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style S7MO16616-1 is a men’s jacket that features a self-fabric stand-up collar with a drawcord and cordlock; a full front opening with a zippered closure; long, tapered, raglan sleeves with stretch binding at the cuffs for tightening; two zippered pockets below the waist; a zippered pocket on the left chest; and a straight bottom with a drawcord and cordlocks. The front panel is lined with 100% polyester, finely knit mesh fabric. The garment is constructed from two different knit fabrics. The majority of the front panel and the major portion of the sleeves are constructed from a laminated fabric consisting of 100% polyester, knit crepe fabric that is bonded to a middle layer of a polytetrafluoroethylene film, with an inner layer of 100% polyester, finely knit fabric. The entire back panel, extending around the sides to the lower front panel, and the remaining portions of the sleeves are constructed from 100% polyester, French terry knit fabric. Although you suggest a possible classification in HTS 6113.00.9025, the substantial portion of non-coated fabric on Style S7MO16616-1 precludes classification in heading 6113 as a garment made up of coated fabrics. Consequently, Style S7MO16616-1 is properly classified in subheading 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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 is 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 World Wide Web at http://www.usitc.gov/tata/hts/. Style S7MO16616-1 falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division