CLA-2-61:OT:RR:NC:WA:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a men’s bonded knit jacket from China.
Dear Mr. Rizner:
In your letter dated March 20, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. Your sample was destroyed during laboratory analysis and cannot be returned.
Style 9114 “Radius Softshell Jacket” is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 95% polyester, 5% spandex woven fabric, a membrane film middle layer, and an inner layer of 100% polyester finely knit microfleece pile fabric. The garment has a self-fabric stand-up collar; a full front opening with a storm flap and a zipper closure; long, tapered sleeves; vertical zippered pockets below the waist; and a straight bottom with a drawcord and cord locks. The garment will be imported in men’s sizes S – 3XL.
Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric is considered a knit fabric. Consequently, the applicable subheading for Style 9114 “Radius Softshell Jacket” 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), 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 is 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division