The tariff classification of a men’s bonded knit jacket from Taiwan.

N024948 June 30, 2008 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Randy Zack Foot Locker Retail, Inc. 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of a men’s bonded knit jacket from Taiwan. Dear Mr. Zack: In your letter dated March 17, 2008, you requested a tariff classification ruling. Your response was delayed due to laboratory analysis. As requested, your sample will be returned. Style 8108040 is a men’s jacket constructed from two different fabrics. The middle portion of the back panel and the inner portions of each sleeve are constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The remainder of the garment body is constructed from a laminated fabric consisting of an outer layer of 91% polyester, 9% spandex woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, finely knit pile fabric that is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction that is brushed in later finishing. Style 8108040 features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic at the cuffs; a zippered pocket on the left sleeve; zippered side entry pockets below the waist; a smaller pocket with a hook and loop closure located within the right pocket; two inner pockets below the waist; a reflective logo on the left chest; and a straight bottom. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 8108040 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (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: men’s. The rate of duty will be 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 8108040 falls within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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