The tariff classification of a man’s jacket from China

N255919 December 19, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Michelle Hall OHL-International 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a man’s jacket from China Dear Ms. Hall: In your letter dated July 29, 2014, you requested a tariff classification ruling on behalf of Alphabroder. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style D995 is a man’s jacket constructed from a 96% polyester and 4% spandex woven fabric bonded to a 100% polyester knit fabric. The jacket features a full front opening secured with a zipper closure extending to the top of the collar, long sleeves, a zipper pocket at the right chest, zipper pockets below the waist, and a hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style D995 is of weft knit 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. Consequently, the applicable subheading for the style D995 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