The tariff classification of men’s jackets from Vietnam

N245964 April 10, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Kim M. Caywood-Pierce Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of men’s jackets from Vietnam Dear Ms. Caywood-Pierce: In your letter dated September 3, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style A is a man’s jacket comprised of 92% polyester and 8% spandex woven outer fabric bonded to a 100% polyester knit inner fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with a hook-and-loop secured tab at the ends, vertical zippered pockets at the waist, a zippered pocket in the left chest, and an elasticized drawstring with cord locks through the bottom hem. Style B is a man’s jacket comprised of 94% polyester and 6% spandex woven outer fabric bonded to a 100% polyester knit inner fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves, vertical zippered pockets at the waist, a zippered pocket in the left chest, and an elasticized drawstring with cord locks through the bottom hem. Laboratory analysis has determined that the inner layer of fabric of styles A and B are 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 A and B will be 6101.30.2010, 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 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 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division