The tariff classification of men’s and women’s bonded knit jackets from Cambodia and Bangladesh.

N220576 July 2, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Gita Yao Milgram & Company Ltd. DBA Milgram Freight Services 400 - 645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of men’s and women’s bonded knit jackets from Cambodia and Bangladesh. Dear Ms. Yao: In your letter dated June 4, 2012, you requested a tariff classification ruling on behalf of Trimark Sportswear Group Ltd. As requested, your samples are being returned. Style 12932 “Tunari” is a men’s jacket constructed from a tri-layer laminated fabric consisting of an outer layer of 100% polyester, interlock knit fabric, a middle layer of a thermoplastic polyurethane membrane, and an inner layer of 100% polyester, printed interlock knit fabric. The plastic membrane is not visible in cross section. Style 12932 has a stand-up collar consisting of a self-fabric outer collar with an inner collar of 100% polyester brushed tricot fabric; a full front opening with a zippered closure; an inner storm flap; long, raglan sleeves with a tab and adjustable hook and loop closures at the cuffs; a vertical-entry zippered pocket on the right chest; side-entry zippered pockets below the waist; a curved tail; and a drawcord with cord locks at the bottom of the garment. Style 12932 will be imported in men’s sizes S – 3XL. The same garment will be imported as Style 92932 in the same fabric, design and construction but in women’s sizes XS – 3XL. Because the plastic membrane is not visible to the naked eye, classification in 6113, HTS, is precluded. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 12932 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. The applicable subheading for Style 92932 will be 6102.30.2010, HTSUS, which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty is 28.2% ad valorem. We are unable to classify Styles 12950 and 92950 because we need additional information in order to classify these garments. Please provide a complete description of the processes used to apply the TPU film which you described as printed. Specifically, explain in full detail the methods and steps used to impart the pattern on the surface of the plastic. If you decide to resubmit your request for the classification of these styles, please return the sample and include the above information and all of the material for those styles that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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