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

N049762 February 18, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit jacket from Vietnam. Dear Ms. Helm: In your letter dated January19, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style G3063 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with double cuffs consisting of an interior tunnel elastic cuff and an outside self-fabric cuff; side entry pockets below the waist; and a drawcord at the bottom. The applicable subheading for Style G3063 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