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

N233592 February 21, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. Rm 512-513 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street, Hunghom Kowloon, Hong Kong RE: The tariff classification of a men’s bonded knit jacket from China. Dear Mr. Tsang: In your letter dated September 21, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample was destroyed during laboratory analysis and cannot be returned. Style TSL-002 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 95% polyester, 5% spandex woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, weft knit pile fabric. Style TSL-002 features a stand-up collar; a full front opening with a zippered closure; long sleeves with adjustable hook and loop closures; two zippered slant pockets below the waist; a pocket on the inner right front panel; and a straight bottom. Laboratory analysis has determined that the inner layer of fabric is of knit pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style TSL-002 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. 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