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

N185366 July 6, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s bonded knit jacket from Vietnam. Dear Ms. Halliburton: In your letter dated September 9, 2011, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample was destroyed during the analysis and cannot be returned. Style J11-041 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester warp knit pile fabric. The front panels are lined with 100% nylon, woven taffeta fabric. Style J11-041 has a self-fabric stand-up collar, a full front opening with a zippered closure, long sleeves with a tab and a hook and loop closure at the cuffs, a vertical-entry zippered pocket on the right chest, side entry zippered pockets at the waist, and a drawcord and cord lock at the bottom of the garment. Laboratory analysis has determined that the inner layer of the laminated fabric is of warp knit pile construction. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because the jacket is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style J11-041 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 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division