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

N240952 August 16, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Kelly Durfey OOBE, Inc. 201 Riverplace, Suite 301 Greenville, SC 29601 RE: The tariff classification of a men’s bonded knit jacket from Vietnam. Dear Ms. Durfey: In your letter dated April 11, 2013, 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 8310 “Southern Tide Men’s Marine Grade Soft-shell Jacket,” is a men’s jacket constructed from a bonded tri-laminate fabric. The garment features a full front opening with a zippered closure to the top of the collar; long sleeves with hook and loop closures at the cuffs; a pocket on the left chest with a zippered closure; on-seam zippered pockets at the waist; inside pockets on the right and left front panels; and a straight bottom with a drawcord and cord lock. The bonded tri-laminate fabric consists of an outer layer of 92% polyester, 8% spandex, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester knit fabric. U.S. Customs and Border Protection laboratory analysis has determined that the inner layer is a weft knit pile fabric. 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 8310 is classified as a knit garment, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style 8310 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division