The tariff classification of a men’s bonded knit jacket from the Dominican Republic.

N237341 May 10, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Sandra Tovar CST, Inc. 500 Lanier Avenue W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of a men’s bonded knit jacket from the Dominican Republic. Dear Ms. Tovar: In your letter dated January 11, 2013, you requested a tariff classification ruling on behalf of your client, Neff Motivation. Our response was delayed due to laboratory analysis. Your sample was destroyed during laboratory analysis and cannot be returned. Style 300-45 “Poly/Ultra” is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 94% polyester, 6% spandex, woven fabric, a middle layer of a thermoplastic polyurethane membrane, and an inner layer of 100% polyester, finely knit pile fabric. Style 300-45 features a rib knit baseball collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; inset slant pockets at the waist; and a rib knit bottom. Although you identify Style 300-45 as a unisex garment, the jacket is made to men’s size specifications and will be classified as a men’s garment. Laboratory analysis has determined that the inner layer of fabric is of knit pile construction. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because Style 300-45 is classified as a knit garment, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 300-45 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