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

N185015 October 4, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Greener: This letter replaces ruling letter N171015 which was issued to you on July 15, 2011. In subsequent correspondence, you stated that your planning group has changed the item numbers from Item #001-0217 and Item #001-0218 to Item #088-0217 and Item #088-0218. No other changes have been made to the garments. The correct item numbers are shown below. Item #088-0217 is a men’s jacket that features a stand-up collar; a full front opening with a zip-through closure; long, tapered sleeves; a patch pocket on the right chest with a flap and two snap closures; a zippered vertical entry pocket on the left chest; two large bellows pockets below the waist with flaps and snap closures; elongated elbow patches; a screen printed logo on the left chest; and a close fitting, straight bottom. Item #088-0217 will be imported in men’s regular sizes. The same garment will be imported in men’s tall sizes as Item #088-0218. The jacket is constructed from both knit and woven fabrics. The woven portions of the garment are of 100% nylon and consist of the outer collar, the upper portion of the front panel, the upper portion of the back panel, the bellows pockets, and the elongated elbow patches. The remainder of the garment is constructed from a 66% polyester, 34% acrylic, bonded fabric consisting of a Sherpa knit pile outer surface bonded to a warp knit inner surface. Although you suggest classification of the garment as a woven jacket in HTSUS 6201.93.3511, the bonded knit 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 Item #088-0217 and Item #088-0218 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 that those of heading 6103: of man-made fibers : other: other: men’s. The rate of duty rate 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 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