The tariff classification of men’s bonded knit jackets from China.

N069059 August 19, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Joan Studeny GHY USA, Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of men’s bonded knit jackets from China. Dear Ms. Studeny: In your letter dated July 13, 2009, you requested a tariff classification ruling on behalf of Richlu Manufacturing. As requested, your samples will be returned. Style MOW213 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 95% polyester, 5% spandex, woven fabric, a middle layer of TPU film, and an inner layer of 100% polyester finely knit pile fabric. The front panels are partially lined with 100% polyester mesh knit fabric. The jacket has a self-fabric stand-up collar; a full front opening with a storm flap and a zipper closure; long sleeves with rubber tabs and hook and loop closures at the cuffs; a vertical zippered pocket on the left chest; vertical zippered pockets on the left and right front panels below the waist; reflective piping on the front and rear yokes; a reflective heat seal logo on the rear collar; and a straight bottom with a drawcord and cord locks. Style MOW230 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 95% polyester, 5% spandex, woven fabric, a middle layer of TPU film, and an inner layer of 100% polyester, finely knit pile fabric. The hood, the sleeves, the front panels, and the major portion of the back panel are lined with 100% polyester woven taffeta fabric with 100% polyester fiberfill batting. The center back panel is lined with 100% polyester, brushed tricot knit fabric with 100% polyester fiberfill batting. The jacket has a detachable, zip off, self-fabric hood with a drawcord and cord locks; a full front opening with a storm flap and a zippered closure; two vertical zippered pockets on the left and right chest and on the left and right front panels below the waist; long, tapered sleeves with rubber tabs and hook and loop closures at the cuffs; zippered vents with mesh gussets at the underarms; a zippered pocket on the left sleeve; an inner zippered pocket on the left front panel with a rubber antenna patch; a cell phone pocket with a flap and a hook and loop closure on the inner right front panel; reflective piping on the front and rear yokes; a reflective heat seal logo on the lower portion of the left front panel; 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. Consequently, the applicable subheading for Styles MOW213 and MOW230 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