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

N154238 April 13, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Quyen Vu Oakley, Inc. 1 Icon Foothill Ranch, CA 92610 RE: The tariff classification of a men’s bonded knit jacket from China. Dear Ms. Vu: In your letter dated March 14, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 411557 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, flat knit tricot fabric. The jacket has a self-fabric hood with a drawcord and cord locks, a full front opening with a zippered closure, long sleeves with a tab and an adjustable hook and loop closure on the cuffs, a zippered pocket on the left sleeve near the cuff; zippered side entry pockets below the waist, mesh knit inserts in the underarm area, and a straight bottom with a drawcord and cord locks. In the case of fabrics assembled in layers, we must determine if the plastic is visible in cross-section or through one of the fabric layers. The visibility criterion is satisfied when the plastic material added to the fabric is visibly distinguishable from the fabric without the use of magnification. No account should be taken of any resulting change in only shine, reflectivity, dullness or other property which causes the viewer to see the effect rather than the presence of plastic material. Applying the "visible to the naked eye" test on the fabric of style 411557, using normally corrected vision in a well-lighted room, no coating was visibly distinguishable from the fabrics without the use of magnification. A plastics layer was not visible to the naked eye in the cross-section of the fabrics or through one of their layers. Therefore, heading 6113, HTS, is not applicable to this jacket. Consequently, the applicable subheading for style 411557 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 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