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

Ms. Marilyn G. Santos
Supreme International Corporation
3000 NW 107th Avenue
Miami, Fl 33172

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

Dear Ms. Santos:

In your letter dated March 16, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style BCFR0018 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, finely knit jersey fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, finely knit fleece pile fabric. The garment features a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered sleeves; a zippered pocket on the left chest; two zippered pockets below the waist; a reflective logo on the right sleeve; and a drawcord with cord locks at the waist and at the bottom of the garment.

Consequently, the applicable subheading for Style BCFR0018 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 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