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

N236062 November 13, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. 5/F, Harbor Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of men’s bonded knit jackets from China. Dear Mr. Tsang: In your letter dated November 27, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your samples were destroyed during laboratory analysis and cannot be returned. Styles TKF-M147/RT and TKF-M147/MO are men’s jackets that are 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, fleece knit fabric. Styles TKF-M147/RT and TKF-M147/MO feature a self-fabric stand-up collar; a full front opening with a zippered closure; a storm flap behind the zipper; long sleeves with adjustable hook and loop closures at the cuffs; a left chest pocket with a vertical zipper closure; two vertical zippered pockets below the waist; a mesh lining on the inner left front panel; a mesh pouch pocket on the inner right front panel; and a straight bottom with a drawcord and cord lock. Both styles are identical except for the printed pattern of the fabric. Laboratory analysis has determined that the inner layer of fabric of Styles TKF-M147/RT and TKF-M147/MO is of weft 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 Styles TKF-M147/RT and TKF-M147/MO 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division