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

N027420 October 10, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Marcio F. Fajardo International Brokerage Inc. 4634 East Marginal Way South, Suite C120 Seattle, WA 98134 RE: The tariff classification of a men’s bonded knit jacket from Cambodia. Dear Mr. Fajardo: In your letter dated April 16, 2008, you requested a tariff classification ruling on behalf of Outdoor Products, Inc. Your response was delayed due to laboratory analysis. As requested, your sample will be returned. Style 601298 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, knit pile fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, knit pile fabric. The garment features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; an embroidered logo on the left chest; two side entry pockets below the waist; and a straight bottom with a drawcord and cordlocks. Although you believe the proper classification for Style 601298 is in HTSUS 6113.00.90, the fabric does not fall within heading 5903 because it is a laminated knit pile fabric. Following Chapter 60, Note 1(c), laminated knit pile fabric is classifiable in heading 6001. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 601298 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: 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 601298 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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