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

N060626 June 10, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 1080 “Flash” is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment is made to men’s specifications and features a self-fabric stand-up collar; a full front opening with a zippered closure; long, raglan sleeves with elasticized binding at the cuffs; zippered slant pockets below the waist; contrasting mesh inserts on the back panel and on the raglan sleeves; a small rubber logo on the right sleeve; and a straight bottom with a drawcord and cord lock. Style 1080 will be imported in Men’s sizes XS-3XL. The applicable subheading for Style 1080 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