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

N107291 June 29, 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 knit jacket from Vietnam. Dear Ms. Helm: In your letter dated May 24, 2010, you requested a tariff classification ruling. Your sample was destroyed during analysis and cannot be returned. Style UM0766 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, flat knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, finely knit brushed pile fabric. The jacket has a self-fabric 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; a media pocket inside the left zippered pocket; two inner pockets on the front panels; and a straight bottom with a drawcord and cord locks. Although you suggest classification in HTS 6113.00.9025, this fabric does not fall within heading 5903 because the inner layer of the fabric is of knit pile construction. Following Chapter 60, Note 1 (c), laminated knit pile fabrics, whether they are laminated to a knit or to a woven fabric, are considered knit fabrics. In addition, because the garments are of knit construction, classification as water resistant garments is not available. Consequently, the applicable subheading for Style UM0766 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