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

N096616 March 9, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit jacket from Indonesia. Dear Ms. Helm: This letter replaces New York ruling letter N091116 which was issued to you on January 22, 2010. In that letter, a descriptive feature of Style G2504 was inadvertently omitted. The corrected description is shown below. Style G2504 is a men’s jacket constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment has 100% polyester woven fabric overlays on the front and back yokes, on the storm flap, and on the outer portion of the collar. Style G2054 features a self-fabric stand-up collar; a full front opening with a zipper closure; a storm flap; long sleeves with tunnel elastic cuffs; zippered pockets below the waist; and a straight bottom with a drawcord and cordlocks. The applicable subheading for Style G2504 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