The tariff classification of a men’s laminated jacket from Bangladesh, Vietnam and China.

N088740 January 19, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Carolyn Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a men’s laminated jacket from Bangladesh, Vietnam and China. Dear Ms. Malina: In your letter dated October 9, 2009, and in additional information submitted on January 7, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style Dev # MNFW0941611 “Men’s Soft Shell Jacket” is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 86% polyester, 14% spandex, woven fabric bonded to an inner layer of 100% polyester, finely knit pile fabric. The jacket has a woven fabric point collar; a full front opening with a zippered closure; long sleeves with partially elasticized cuffs; zippered side entry pockets below the waist; two inner pockets on the front panels; 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 Style Dev # MNFW0941611 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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 will be 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