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

N191596 December 2, 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 China. Dear Ms. Kessler: In your letter dated October 17, 2011 you requested a tariff classification ruling. As requested, your sample is being returned. The submitted sample, Item 038-0009, is a men’s jacket constructed from knit and woven fabrics. The main body of the garment is constructed from 100% polyester, finely knit fabric that is brushed on both the inside and outside surfaces. The front and back yokes, the outer collar, the pockets and pocket flaps, the elongated sleeve overlays, the inner storm flap, and the strip encircling the waist are constructed from 89% polyester, 11% nylon woven fabric. The rear armhole insert is constructed from 50% nylon, 43% polyester, 7% spandex fabric. Item 038-0009 has a stand-up collar with a hook and loop closure, a full front zippered opening, long sleeves with elasticized capping at the cuffs, double pockets on each front panel consisting of a bellows pocket and a side entry pocket, a mesh inner pocket on the right front panel, a rear pocket below the waist with a hook and loop closure, two D rings on the back pocket, a faux leather overlay on the rear collar, an inner storm flap, and a tight fitting bottom with a reinforced edge. The finely 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 038-0009 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