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

N057035 May 5, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s bonded jacket from Vietnam. Dear Ms. Greener: In your letter dated March 27, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. DRN # 13912336 is a men’s jacket constructed from a two layer bonded fabric consisting of an outer layer of 100% polyester, woven fabric and an inner layer of 88% polyester, 12% spandex finely knit fleece pile fabric. The jacket is close fitting and has a self-fabric stand-up collar; a full front opening with a zipper closure; long, tapered sleeves with adjustable hook and loop tabs at the cuffs; two zippered pockets below the waist; a zippered pocket on the left sleeve; two mesh inner pockets; and a straight bottom with a drawcord and cord locks. 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. Because the garments are of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for DRN # 13912336 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