CLA-2-61:OT:RR:NC:N3:356

Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

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

Dear Ms. Arloro:

In your letter dated December 1, 2011, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 4577175 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric bonded to an inner layer of 100% polyester, brushed knit 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, close fitting bottom.

The bonding material is not visible in cross section. Consequently, the applicable subheading for Style 4577175 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 the 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