CLA-2-61:OT:RR:NC:N3:356
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Blvd., Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s bonded knit jacket from China.
Dear Ms. Halliburton
In your letter dated February 25, 2011, you requested a tariff classification ruling. As requested, your sample will be returned.
Style J10-032E “Flex Barn Coat” is a men’s shirt-jacket styled garment that is constructed from a heavy weight bonded fabric consisting of an outer layer of 100% polyester, fleece knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric. The polyurethane film is not visible in cross section. Style J10-032E has a point collar, a full front opening secured with five metal shank buttons, long sleeves with metal button closures at the cuffs, a patch pocket on the right chest, two pouch pockets below the waist, an inside cell phone pocket with a hook and loop closure, and a straight bottom.
Style J10-032E has the character of a jacket. The cut of the garment indicates that it is that is designed for wear over all other clothing for protection against the elements. Consequently, the applicable subheading for Style J10-032E 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