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

N126431 November 2, 2010 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s bonded knit jacket from Vietnam. Dear Ms. Lopez: In your letter dated October 1, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 58NM146 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 92% polyester, 8% polyurethane woven fabric bonded to an inner layer of 100% polyester, finely knit, brushed pile fabric. Style 58NM146 features a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered sleeves; a zippered pocket on the left chest; side entry pockets below the waist; an embroidered logo on the left chest and on the rear left shoulder; a curved back panel; and a drawcord and cordlock at the bottom of the garment. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because the jacket is of knit pile construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 58NM146 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: 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