The tariff classification of a men’s knit jacket from Jordan and Macau.

N174989 August 12, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s knit jacket from Jordan and Macau. Dear Ms. Kessler: In your letter dated July 8, 2011 you requested a tariff classification ruling. As requested, your sample is being returned. Style 033-0407 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 41% wool, 38% polyester, 21% nylon knitted fabric that is bonded to a 100% polyester knit pile fabric. The jacket, in a regular size Medium, has a self-fabric stand-up collar; a full front opening with a zipper closure; an embroidered logo on the left chest; long, tapered raglan sleeves; two zippered pockets below the waist; and a straight, close fitting bottom. The same garment will be imported in men’s tall sizes as Style 033-0408. The garment appears to be designed for outdoor wear over other clothing to provide protection against the elements. Although you suggest classification in HTSUS 6110.30.1510, following Chapter 60, Note 1(c), the 100% polyester, knit pile component of the bonded fabric determines the classification of the garment. Consequently, the applicable subheading for Styles 033-0407 and 033-0408 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: men’s. The duty rate 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 the 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