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

N065587 July 16, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Lisa Whetstone Kent Sporting Goods Co., Inc. 433 Park Avenue New London, OH 44851 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Whetstone : In your letter dated June 16, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 9735 is a man’s jacket constructed from both knit and woven fabrics. The shoulders and the outer portion of the sleeves are constructed from 100% nylon woven fabric. The remainder of the garment is constructed from a bonded fabric consisting of an outer layer of 100% polyester, finely knit fleece fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, finely knit fleece fabric. The jacket has a self-fabric stand-up collar, a full front opening with a zippered closure, long sleeves with elasticized capping on the cuffs, a zippered pocket on the left chest, zippered pockets below the waist, and a straight bottom with a drawcord and cordlocks. The polyurethane membrane is not visible in cross section. Therefore, classification in HTS 6113 is not applicable. The bonded knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 9735 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