The tariff classification of a men’s bonded jacket from Vietnam.

N107289 September 14, 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 bonded jacket from Vietnam. Dear Ms. Helm: In your letter dated May 24, 2010, you requested a tariff classification ruling. Your sample was destroyed during laboratory analysis and cannot be returned. Style UM0721 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric bonded to an inner layer of 100% polyester, finely knit brushed pile fabric. The jacket has a stand-up collar; a full front opening with a zippered closure; long, tapered sleeves with a hook and loop tab at the cuffs; zippered pockets below the waist; two inner pockets on the front panels; and a straight bottom with a drawcord and cord locks. Although you suggest classification as a woven jacket, following Chapter 60, Note 1 (c), the classification of Style UM0721 is determined by the knit pile component. Laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style UM0721 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