CLA-2-61:OT:RR:NC:WA:356

Mr. Kevin Bruning
Collective Brands Performance & Lifestyle Group
191 Spring Street
Lexington, MA 02420

RE: The tariff classification of a men’s knit jacket from the Philippines.

Dear Mr. Bruning:

In your letter dated June 18, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 80433 is a men’s jacket constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The jacket has a rib-knit stand-up collar, long sleeves with rib knit cuffs, contrasting color overlays on the right front panel and on the rear yoke, appliqués on the left chest and on the right sleeve, zippered pockets below the waist, an embroidered design on the upper back panel, and a rib knit bottom.

The applicable subheading for Style 80433 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