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

N057185 May 5, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Mr. Herber Lara UPS Trade Management Services Sears Holdings 3333 Beverly Drive, A3-369B Hoffman Estates, Il 60179 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Lara: In your letter dated April 7, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Item MH9ST31005 is a men’s jacket constructed from both knit and woven fabrics. The garment has a rib knit stand-up collar; a full front opening with a zipper closure; long, raglan sleeves with rib knit cuffs; two patch pockets with flaps and snap closures on the chest; side entry pockets below the waist; an embroidered logo on the left sleeve; and a rib knit bottom. The outer shell of the front panel is constructed from 100% polyester, woven cire fabric. The woven fabric does not comprise the entire front of the garment. The entire back panel and the sleeves are constructed from 82% cotton, 18% polyester finely knit fabric that is napped on the inside surface. The knit fabric comprises approximately 75% of the visible surface area of the garment and the woven fabric comprises approximately 25% of the visible surface area of the garment. The essential character of the garment is imparted by the knit fabric. Consequently, the applicable subheading for Item MH9ST31005 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% 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