The tariff classification of a man’s jacket from Thailand

N254459 January 16, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Christina Stemley Eddie Bauer 10401 NE 8th Street Ste 500 Bellevue, WA 98004 RE: The tariff classification of a man’s jacket from Thailand Dear Ms. Stemley: In your letter dated June 9, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, the remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style 33532230 is a man’s jacket constructed from an 88% nylon and 12% spandex woven fabric bonded to a 100% polyester knit fabric. The jacket features a full front opening with a zipper closure covered by a storm flap with snap and hook-and-loop closures, a hood with a draw cord tightening, long sleeves with a hook-and-loop tab at the wrist and inner storm cuffs with a thumb hole composed of a ribbed-knit fabric, zippered vents under the arms, a powder skirt with elastic and snap closures, double entry zippered pockets at the waist, and an elasticized drawstring with cord locks through the bottom hem. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style 33532230 is of weft knit cut pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. As this garment is of knit construction, classification as water resistant is not available. Consequently, the applicable subheading for style 33532230 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 percent 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division