CLA-2-61:OT:RR:NC:WA:356
Mr. Quyen Vu
Oakley, Inc.
One Icon
Foothill Ranch, CA 92610
RE: The tariff classification of a men’s knit jacket from China.
Dear Mr. Vu:
In your letter dated February 9, 2009, and in subsequent correspondence dated March 4, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 4113480DM is a men’s jacket constructed from both knit and woven fabrics. The garment has a rib knit stand-up collar; a full front opening with a zipper closure; long, set-in sleeves with rib knit cuffs; zippered side pockets below the waist; and a rib knit bottom.
The back panel, the side panels, and the sleeves are constructed from 55% cotton, 45% polyester interlock knit fabric. The front panels, which do not cover the full front of the garment, are constructed from 100% polyester woven fabric. The knit fabric comprises approximately 74% of the visible surface area of the garment and the woven fabric comprises approximately 26% of the visible surface area of the garment.
The essential character of the garment is imparted by the knit fabric. Consequently, the applicable subheading for Style 4113480DM will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% 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