CLA-2-61:OT:RR:NC:WA:356
Ms. Christina Fanfara
Acushnet Company
333 Bridge Street
Fairhaven, MA 02719
RE: The tariff classification of a men’s bonded knit golf jacket and golf vest from China.
Dear Ms. Fanfara:
In your letter dated January 24, 2011, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 35629 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric bonded to an inner layer of 100% polyester, finely knit brushed fabric. The bonding material is not visible in cross section. The jacket has a self-fabric stand-up collar with a drawcord and cord lock, a full front opening with a zippered closure, long sleeves with partially elasticized cuffs, a tab with a hook and loop closure on the cuffs, zippered side entry pockets below the waist, two inner pouch pockets, a drawcord and cord lock at the bottom of the garment, and a slightly curved tail.
Style 32707 is a men’s vest constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric bonded to an inner layer of 100% polyester, finely knit brushed fabric. The bonding material is not visible in cross section. The vest is sleeveless and has a self-fabric stand-up collar with a drawcord and cord lock, oversized armholes, a full front opening with a zippered closure, zippered side entry pockets below the waist, two inner pouch pockets, a drawcord and cord lock at the bottom of the garment, and a slightly curved tail.
The applicable subheading for Style 35629 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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 will be 28.2% ad valorem.
The applicable subheading for Style 32707 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% 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