The tariff classification of men’s knit jackets from Jordan, India and China.

N155195 April 20, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010; 6101.30.2010 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of men’s knit jackets from Jordan, India and China. Dear Ms. Kessler: In your letter dated March 15, 2011, you requested a tariff classification ruling. As requested, your samples will be returned. Item 033-9691 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 56% polyester, 31% wool, 13% nylon, double knit fabric bonded to an inner layer of 100% polyester, finely knit pile fabric. The bonding material is not visible in cross section. Item 033-9691 has a stand-up collar with a bonded fabric outer surface and a rib knit inner surface; a full front opening with a zippered closure covered by a left over right storm flap with six button closures; long, hemmed sleeves with inside rib knit storm cuffs; woven fabric elbow patches; side entry pockets below the waist; two inside patch pockets below the waist; a rear yoke; and a banded bottom. You state that the same garment will be imported in men’s tall sizes as Item 033-9692. Item 033-9943 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, fleece knit fabric bonded to an inner layer of 100% polyester sherpa knit pile fabric. Item 033-9943 has a self-fabric hood with detachable faux fur trim and a drawstring closure; a zippered front opening with an outside storm flap and an inside woven fabric placket with button closures; long sleeves with self-fabric cuffs and inside rib knit storm cuffs; a tab with two buttons on the cuffs; side entry pockets below the waist with woven fabric edging and button closures; woven fabric inserts in the underarm area; a zippered pocket on the lower back panel with a woven fabric pocket flap; and a straight bottom with a drawcord. You state that the same garment will be imported in men’s tall sizes as Item 033-9944. Item 033-9939 is a men’s jacket constructed from 70% cotton, 30% polyester, knit fabric that is napped on the inside surface. The garment is fully lined with 100% polyester, sherpa knit fabric. Item 033-9939 features a self-fabric hood with a sherpa knit lining; a full front opening with a zippered closure; long, tapered sleeves; faux leather elbow patches; a zippered pocket on the right chest; double pockets on each front panel consisting of a slant opening bellows pocket above a patch pocket with faux leather trim and a flap with snap closures; and a straight bottom. You state that the same garment will be imported in men’s tall sizes as Style 033-9940. Following Chapter 60, Note 1 (c), the classification of Styles 033-9691 and 033-9692 is determined by the knit pile component, regardless of whether the knit pile component is used as the inside or outside surface of the bonded fabric. Consequently, the applicable subheading for Items 033-9691 and 033-9692 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. The applicable subheading for Items 033-9943 and 033-9944 will be 6101.30.2010, 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. The applicable subheading for Items 033-9939 and 033-9940 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% 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