The tariff classification of a men’s jacket from China

N096877 March 15, 2010 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Aurelien Bouche´-Pillon 10 Manhattan Square Drive Apt. 5D Rochester, NY 14607 RE: The tariff classification of a men’s jacket from China Dear Mr. Bouche´-Pillon: In your letter dated March 3, 2010, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. The first item is a men’s jacket made from a perforated laminated fabric consisting of an inner and an outer layer of man-made fiber knit textile fabric with a center layer of expanded neoprene. The jacket has four front panels and three back panels, long sleeves, a full front opening with a heavy zipper closure that extends to the top of the collar, a single pocket at the waist and binding tape on all exposed seams. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The rate of duty will be 7.1 percent 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/. We need additional information in order to issue a ruling for the bag. Please provide the fiber composition of the fabric that appears on the outer surface of the bag. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division