The tariff classification of a women’s knitted jacket from Vietnam

N300165 September 11, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Rachael Slisz Eddie Bauer LLC 10401 NE 8th St, Ste 500 Bellevue, WA 98004 RE: The tariff classification of a women’s knitted jacket from Vietnam Dear Ms. Slisz: In your letter dated August 14, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned. Style 11902642 is a men’s hip-length jacket constructed from a 100% polyester, knit fabric bonded to a 100% polyester, knit brushed fleece fabric. No plastic is visible when the fabric is examined in cross section. The jacket features a full front opening with a zipper closure; a partial inner storm flap; a scuba-type hood with a cord and cord locks for tightening; long, tapered sleeves with elastic binding; unsecured pockets below the waist; a zippered chest pocket; interior mesh pockets; and a close-fitting, hemmed bottom. The applicable subheading for Style 11902642 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2% 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