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

N201188 February 13, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Mr. Jeff Mendon Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Mendon: In your letter dated January 17, 2012, you requested a tariff classification ruling. As requested, your sample is being returned. Style AM2792 is a men’s jacket constructed from 70% cotton, 30% wool jersey knit fabric that measures 7 stitches per 2 centimeters counted in the horizontal direction. The garment body, sleeves and hood are fully lined with 100% polyester knit pile fabric. Style AM2792 features a self-fabric hood with a drawcord, a full front opening with a zippered closure, long sleeves with rib knit cuffs, a sewn-on label with the “Columbia” logo and tradename on the lower left sleeve, side entry pockets below the waist, and a rib knit bottom. The full zippered opening, the rib knit cuffs and bottom, and the knit pile lining provide sufficient protection against the elements to warrant classification as a jacket. Consequently, the applicable subheading for Style AM2792 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% 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) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division