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

N149196 March 15, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Rachael A. Slisz Patagonia Inc. 259 West Santa Clara Street Ventura, CA 93001 RE: The tariff classification of a men’s knit jacket from Vietnam. Dear Ms. Slisz: In your letter dated February 11, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, “Men’s Nano/R2 Hybrid Jacket,” proto # 3286, is a men’s jacket constructed from both knit and woven fabrics. The garment has a stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; two vertical-entry zippered pockets on the chest; and elasticized capping at the bottom of the garment. The collar, the rear yoke, the upper half of the front sleeve, and the front panel from the shoulders to below the chest are constructed from a woven, 100% polyester, quilted fabric with a lightweight poly fill batting. The remainder of the garment is constructed from 97% polyester, 3% spandex, finely knit pile fabric that is brushed on the inside surface. The knit pile fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for the “Nano/R2 Hybrid Jacket,” Proto # 3286, 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