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

N245423 September 17, 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 laminated knit jacket from China. Dear Mr. Tsang: In your letter dated August 20, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style M1155 is a men’s jacket constructed from 100% polyester, finely knit brushed pile fabric that has a polyurethane laminate applied to the inside surface. The garment is fully lined with 100% polyester, finely knit fabric. Style M1155 features a lined, self-fabric hood with a drawcord and cordlocks; a full front opening with a zipper closure; a partial storm flap; long sleeves with elastic at the wrist; inner rib knit cuffs with a thumb hole; a zippered pocket on the left chest with a pocket face of 100% polyester woven fabric; two zippered pockets below the waist; and a straight bottom. Following Chapter 60, Note 1(c), laminated knit pile fabric is classifiable in heading 6001 as a knit fabric. Consequently, the applicable subheading for Style M1155 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ 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 is 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 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, Myles B. Harmon Acting Director National Commodity Specialist Division