The tariff classification of a man’s jacket from Vietnam

N263662 August 17, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Benjamin Park B&H Customs Services Inc. 147-19 Springfield Lane # A Jamaica, NY 11413 RE: The tariff classification of a man’s jacket from Vietnam Dear Mr. Park: In your letter dated March 27, 2015, you requested a tariff classification ruling on behalf of Samsung C&T America, Inc. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style TA-0080K, a man’s hip-length jacket constructed of both knit and woven components. The side panels and underneath the sleeves are constructed of 100% polyester knit fabric bonded to a finely brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. The balance of the garment is constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and also found to be of weft knit pile construction. The jacket features a full front opening secured with zipper closure extending to the top of the collar, long sleeves with hook and loop at the wrist area, zipper pockets below the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. 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, whether coated or not, is considered a knit pile fabric of heading 6001. Consequently, the applicable subheading for style TA-0080K 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