CLA-2-61:OT:RR:NC:WA:356
Mr. Daniel Corlew
Woolrich, Inc.
Two Mill Street
Woolrich, PA 17779
RE: The tariff classification of men’s and women’s bonded knit jackets from China.
Dear Mr. Corlew:
In your letter dated November 13, 2009, you requested a tariff classification ruling. Your sample was destroyed during laboratory analysis and cannot be returned.
Style 16110 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 92% polyester, 8% spandex, woven fabric, a middle layer of a thermoplastic polyurethane membrane, and an inner layer of 100% polyester finely knit pile fabric. The garment has a self-fabric stand-up collar; a full front opening with a zipper closure; long sleeves with tunnel elastic cuffs; a zippered pocket on the left chest; vertical zippered pockets below the waist; and a straight bottom.
Style 15110 is the women’s version of style 16110. Style 15110 has a slimmer styling with a straight bottom at the garment front and a curved bottom at the garment rear.
Laboratory analysis has determined that the inner layer of this fabric is of knit pile construction. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric is considered a knit fabric.
Consequently, the applicable subheading for Style 16110 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.
The applicable subheading for Style 15110 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’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 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