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

N186905 October 14, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Whitney R. Hunter Variloft LLC 8539 Gate Parkway W Unit 1735 Jacksonville, FL 32216 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Hunter: In your correspondence dated August 4, 2011 and in subsequent correspondence dated September 27, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style Chord is a men’s jacket constructed from 38% acrylic, 20% cotton, 18% wool, 18% polyester, 6% spandex, finely knit fabric that is napped on the inside surface. The jacket features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long, close fitting sleeves; two pouch pockets with snap closures below the waist; a pocket with a snap closure on the right sleeve; a small zippered purse secured within the right sleeve pocket by a permanently attached elastic band; a small patch pocket on the inside right panel; faux leather trim at the neck; a faux leather tab with a snap closure on the upper chest; and a tight fitting bottom. Style Chord is a composite good in which the essential character is imparted by the jacket. The applicable subheading for Style Chord 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 rate of duty 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