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

Ms. Dana Bounds
Collective Brands Performance & Lifestyle Group
191 Spring Street
Lexington, MA 02420

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

Dear Ms. Bounds:

In your letter dated November 1, 2010, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. As requested, your sample will be returned.

Style 80587 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 54% acrylic, 39% polyester, 7% wool, flat knit fabric bonded to an inner layer of 100% polyester, extended sinker loop type weft knit brushed pile fabric. The jacket has a self-fabric stand-up collar, a full front opening with a zippered closure, long, tapered sleeves, zippered side entry pockets below the waist, two inner pouch pockets, and a straight bottom.

The applicable subheading for Style 80587 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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% 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