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

N233417 October 18, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Corie Koropatnicki GHY USA Inc. 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of men’s and women’s bonded knit jackets from China. Dear Ms. Koropatnicki: In your letter dated September 10, 2012, you requested a tariff classification ruling on behalf of your client, Dimensions 100 Incorporated, DBA Mondetta Clothing Company. As requested, your samples will be returned. Style RRSXXF2-MT23 is a men’s jacket constructed from two different knit fabrics. The body of the garment is constructed from a bonded fabric consisting of an outer layer of 79% polyester, 21% spandex flat knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 95% polyester, 5% spandex, fleece knit fabric that has been brushed on the inner surface. The polyurethane membrane is not visible in cross section. The side inserts on the front and back panels are of 88% polyester, 12% spandex, contrasting color jersey knit fabric. Style RRSXXF2-MT23 features a self- fabric stand-up collar lined with an underside of jersey knit fabric; a full front opening with a zippered closure; a storm flap behind the zipper; long, tapered, raglan sleeves with elasticized capping at the cuffs; a reflective left chest pocket with a slanted zipper closure; two side entry, vertical zippered pockets below the waist; reflective piping along each side of the lower back panel; reflective dots at the top of the back panel; a slightly curved back panel; and a hemmed bottom with a drawcord and cord locks. The submitted sample, Style RRSXXF12-LO08, is a woman’s “RoadRunner Sports” label jacket that is made of a bonded fabric. The front and back panels, stand-up collar, shoulders, and the top portion of each sleeve are constructed from an outer layer of 79% polyester and 21% spandex knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 95% polyester, 5% spandex fleece knit fabric that has been brushed on the inner surface. The polyurethane membrane is not visible in cross section. The balance of the garment is constructed from 88% polyester, 12% spandex jersey knit fabric. The jacket extends from the shoulders to below the waist and is worn over other garments for warmth and protection from the elements. The jacket features a full front zippered opening, a high stand-up collar, a reflective heat seal of the “RoadRunner Sports” logo on the upper front panel, reflective inserts sewn into the shoulder seam area, a breast pocket with a zipper closure, two vertical pockets below the waist with zipper closures, two inside pockets at the underside of the lower front panels, long sleeves with contrast color thumb openings on the close fitting self-fabric cuffs that extend to the middle of the hand, contrast color inserts extending down the sleeves, rear panel and the sides of the garment, a reflective heat seal on the upper rear panel, reflective inserts sewn on the lower rear panel, a slightly curved back panel, and a hemmed bottom with a drawcord and cord locks. Since the polyurethane membrane is not visible in cross-section, classification in HTS 6113 does not apply. In addition, because the garments are of knit construction, classification as a water resistant garment is not available. The applicable subheading for Style RRSXXF2-MT23 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 will be 28.2% ad valorem. The applicable subheading for Style RRSXXF12-LO08 will be 6102.30.2010, HTSUS, which provides for women’s or girls’ 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 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, Thomas J. Russo Director National Commodity Specialist Division