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

N241098 May 22, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Florentino: In your letter dated April 19, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 229138 “Cross-Over Jacket,” is a men’s jacket constructed from both knit and woven fabrics. The hood, the front and back yokes, and the outer sleeves are constructed from 100% polyester, woven fabric with a lining of 100% polyester, mesh knit fabric. The remainder of the garment is constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. Style 229138 has a hood with a drawcord; a full front opening with a zippered closure; long, tapered sleeves; a small heat seal logo on the lower right sleeve; zippered slant pockets below the waist; two inner pouch pockets; and a straight bottom with a drawcord and cord lock. Style 229138 is made to men’s size specifications and will be imported in Adult (men’s) sizes S – 3XL. The knit fabric comprises approximately 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 229138 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division