The tariff classification of a man’s jacket from China

N259657 April 9, 2015 CLA-2-61:OT:RR:NC:N3:357 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 man’s jacket from China Dear Mr. Tsang: In your letter dated November 25, 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. Style BONEDMNOV is a man’s jacket constructed of both knit and woven components. The shoulders, side panels and under the sleeves are constructed from a 90% polyester, 10% spandex, woven fabric bonded to a 100% polyester knit fabric. The balance of the garment is constructed from a 100% polyester knit fabric bonded to a 100% polyester brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of warp knit non-pile construction. There is no plastic visible when the laminated fabric is examined in cross-section therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6113 does not apply. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long hemmed sleeves, and pockets at the waist secured by zipper closure and a hemmed bottom. The bonded knit fabric imparts the essential character to the garment. The applicable subheading for the style BONEDMNOV 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