The tariff classification of men’s knit jackets from the Philippines.

N049660 February 18, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Jerry Johnson Scope Imports, Inc. 8020 Blankenship Dr. Houston, TX 77055-1018 RE: The tariff classification of men’s knit jackets from the Philippines. Dear Mr. Johnson: In your letter dated January15, 2009, you requested a tariff classification ruling. As requested, your samples will be returned. Style RE8605 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; side seam pockets below the waist; and elasticized capping at the bottom. Style RE8607 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The jacket features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; zippered pockets below the waist; and elasticized capping at the bottom. The applicable subheading for Styles RE8605 and RE8607 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/. 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