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

N219409 June 28, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Jenny Helm GEAR For Sports 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a men’s knit jacket from Malaysia. Dear Ms. Helm: This letter replaces N181663 that was issued to you on September 16, 2011. In that ruling, Style UM7257 was classified in subheading 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), because the loose fitting hemmed bottom and sleeves did not provide protection against the elements. In correspondence dated May 22, 2012, you stated that Style UM7257 has been redesigned and you submitted a sample of the redesigned garment for examination. A description of the redesigned garment and the new tariff classification are shown below. As requested, your samples are being returned. Style UM7257 is a men’s jacket constructed from 100% polyester, finely knit pile fabric that is napped on the inside surface. Style UM7257 features a full front opening with a zippered closure; a self-fabric stand-up collar; long, tapered sleeves; an embroidered logo on the right chest; side entry pockets below the waist; and a straight bottom with a drawcord and cord lock. The redesigned garment will provide sufficient protection against the elements to warrant classification as a jacket. Consequently, the applicable subheading for Style UM7257 will be 6101.30.2010, 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 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, Thomas J. Russo Director, National Commodity Specialist Division