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

N130515 December 1, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Dana L. Bounds Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a men’s knit jacket from the Philippines. Dear Ms. Bounds: In your letter dated October 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 80581 is a men’s jacket constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The jacket is close fitting and has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with close fitting cuffs; contrasting overlaid strips on the collar, center back panel, and on the upper chest; zippered pockets below the waist; a woven logo on the right sleeve and on the left shoulder; and a close fitting, banded bottom. The applicable subheading for Style 80581 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