CLA-2-61:OT:RR:NC:N3:356
Ms. Maya Kessler
Eddie Bauer, Inc.
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of a men’s knit jacket from Jordan and Macau.
Dear Ms. Kessler:
This letter replaces ruling letter N174989 which was issued to you on August 12, 2011. In a letter dated August 17, 2011, you stated that incorrect style numbers were inadvertently provided for that ruling. The correct style numbers are shown below.
Style 029-0407 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 41% wool, 38% polyester, 21% nylon knitted fabric that is bonded to a 100% polyester knit pile fabric. The jacket, in a regular size Medium, has a self-fabric stand-up collar; a full front opening with a zipper closure; an embroidered logo on the left chest; long, tapered raglan sleeves; two zippered pockets below the waist; and a straight, close fitting bottom. The same garment will be imported in men’s tall sizes as Style 029-0408.
The garment appears to be designed for outdoor wear over other clothing to provide protection against the elements. Although you suggest classification in HTSUS 6110.30.1510, following Chapter 60, Note 1(c), the 100% polyester, knit pile component of the bonded fabric determines the classification of the garment. Consequently, the applicable subheading for Styles 029-0407 and 029-0408 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: men’s. The duty rate will be 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 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