The tariff classification of a man’s jacket from China or Vietnam

N258210 January 16, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Carie Samuel Marisol International 2424 W Kingsley, St C Springfield, MO 65807 RE: The tariff classification of a man’s jacket from China or Vietnam Dear Ms. Samuel: In your letter dated October 9, 2014, you requested a tariff classification ruling on behalf of your client Mahco, Inc. 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 SS1300, a man’s hip-length jacket constructed from a 92% polyester and 8% spandex knit fabric bonded to a 100% polyester knit pile fabric. The jacket features a full front zipper closure that extends to the top of the collar, long sleeves with hook and loop at the ends, zipper pocket at the left chest, zipper pockets at the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the inner layer of fabric of style SS1300 is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, remains classified in heading 6001, HTSUS, as a knit pile fabric. As this garment is of knit construction, classification as water resistant is not available. Consequently, the applicable subheading for style SS1300 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 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