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

N099677 April 30, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Peter Salvato Import Commodity Group Ltd. 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Salvato: In your letter dated March 24, 2010, you requested a tariff classification ruling on behalf of Brad Rambo & Associates dba Independent Trading Co. As requested, your sample will be returned. Style EXP80PTZ is a men’s jacket constructed from two different knit fabrics. The major portion of the garment is constructed from 80% polyester, 20% cotton, finely knit fabric that is napped on the inside surface. A portion of the sleeves and sections on each side of the front panel are constructed from 100% polyester, finely knit pique fabric that is napped on the inside surface. Style EXP80PTZ has a self-fabric zip off hood, a full front opening with a zippered closure, long sleeves with rib knit cuffs, thumb holes on the cuffs, side entry pockets below the waist, and a rib knit bottom. Because the jacket is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style EXP80PTZ 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