CLA-2-61:OT:RR:NC:N3:356
Ms. Jennifer E. Edes
Eastern Mountain Sports
1 Vose Farm Road
Peterborough, NH 03458-2122
RE: The tariff classification of a men’s bonded knit jacket from Vietnam.
Dear Ms. Edes:
In your letter dated January 24, 2012 and in subsequent correspondence dated February 14, 2012, you requested a tariff classification ruling. As requested, your sample will be returned.
Style F11M0146 “Men’s Bastio Jacket” is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 41% wool, 37% polyester, 22% acrylic double knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, micro fleece knit pile fabric. Style F11M0146 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; a curved tail; and a drawcord and cord locks at the bottom of the garment.
Although you suggest classification in HTS 6101.30.1500, classification of this garment is not determined by the outer layer of knit wool fabric. Following Chapter 60, Note 1 (c), the classification of Style F11M0146 is determined by the knit pile component of the bonded fabric whether the knit pile component is used as the inside or the outside surface of the fabric.
Consequently, the applicable subheading for Style F11M0146 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,
Thomas J. Russo
Director
National Commodity Specialist Division