CLA-2-61:OT:RR:NC:N3:356
Mr. Michael Ling
Oakley Inc.
1 Icon
Foothill Ranch, CA 92610
RE: The tariff classification of a men’s knit jacket from China.
Dear Mr. Ling:
In your letter dated March 20, 2012, you requested a tariff classification ruling. As requested, the submitted sample will be returned.
Style 411655 “Elite P.E. Insulated Jacket” is a men’s jacket constructed from both knit and woven panels. The jacket has a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered, raglan sleeves with elasticized binding at the cuffs; reflective heat seals on the upper left sleeve and on the upper back; zippered side entry pockets below the waist; and a close fitting bottom finished with elasticized binding.
The center front panels of the garment are constructed from a woven 100% nylon, quilted fabric with a non-woven fiberfill batting. The collar, the sleeves, the side panels, and the back panel are constructed from 93% polyester, 7% spandex finely knit fabric that is napped on the inside surface.
In your letter, you suggest classification in subheading 6201.93.3511, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for men’s woven jackets. However, the knit fabric comprises 81% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 411655 will be 6101.30.2010, 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division