The tariff classification of men’s knit garments from Indonesia.

N160104 May 11, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3053 Ms. Barbara Nichols Spyder Active Sports, Inc. 4725 Walnut Street Boulder, CO 80301 RE: The tariff classification of men’s knit garments from Indonesia. Dear Ms. Nichols: In your letter dated April 5, 2011, you requested a tariff classification ruling. As requested, your samples will be returned. Style 11-3570 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, rib knit fabric and an inner layer of 100% polyester, finely knit, sherpa pile fabric. The front panels are lined with 100% polyester, jacquard knit fabric. Style 11-3570 has a self-fabric stand-up collar lined with an underside of jacquard knit fabric; a full front opening with a zipper closure; embroidered logos on the left chest and on the back panel below the collar; long, tapered, raglan sleeves; two side entry, zippered pockets below the waist; and a straight bottom with a drawcord and cord locks. Style 11-3572 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, rib knit fabric and an inner layer of 100% polyester, finely knit, fleece pile fabric. The front panels are lined with 100% polyester, jacquard knit fabric. Style 11-3572 has a self-fabric hood; a full front opening with a zipper closure; a storm flap behind the zipper; embroidered logos on the left chest and on the lower right back panel; long, tapered, raglan sleeves; two side entry, zippered pockets below the waist; and a straight bottom with a drawcord and cord locks. Style 11-3577 is a men’s pullover garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, rib knit fabric and an inner layer of 100% polyester, finely knit, fleece pile fabric. Style 11-3577 has a self-fabric stand-up collar; a partial front opening with a zipper closure; embroidered logos on the left chest and on the back panel below the collar; 100% polyester stretch fleece side panels; long, tapered, raglan sleeves; and a straight bottom with a drawcord and cord locks. Following Chapter 60, Note 1 (c), the classification of Styles 11-3570, 11-3572 and 11-3577 is determined by the knit pile component of the bonded fabric whether the knit pile component is used as the inside or the outside surface of the fabric. Consequently, the applicable subheading for Styles 11-3570 and 11-3572 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 Style 11-3577 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 32% 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. f 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