The tariff classification of a man’s jacket from Vietnam

N281301 January 19, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Mike Packard Dash America Inc., DBA Pearl Izumi Inc. 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of a man’s jacket from Vietnam Dear Mr. Packard: In your letter dated November 16, 2016, you requested a tariff classification ruling. Your sample will be returned as requested. Style ECWJACWQS12M is a man’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester flat knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester flat knit fabric. The polyurethane membrane is not visible in cross section. Style ECWJACWQS12M features a stand-up collar; a full front opening with a zippered closure; long, tapered, sleeves with inner sleeve cuffs; a left chest pocket with a zipper closure; two side entry zippered pockets below the waist; unsecured inside pockets in the lower front panels; and a curved bottom with a drawcord and cord lock. Although you suggest classification in Harmonized Tariff Schedule of the United States (HTSUS) 6113.90.9025, the coating on the fabric of the jacket is not visible as that term is defined in the tariff. Therefore, HTSUS heading 6113 does not apply. The applicable subheading for Style ECWJACWQS12M 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division