The tariff classification of a men’s shirt/jacket from China

NY E82139 June 9, 1999 CLA-2-62:RR:NC:WA:357 E82139 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Anna P. Barr American Shipping Company, Inc. 140 Sylvan Ave. Englewood Cliffs, NJ 07632 RE: The tariff classification of a men’s shirt/jacket from China Dear Ms. Barr: In your letter dated May 21, 1999, on behalf of Heather Hill Sportswear, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 461012TG, has a shell made from a 100% cotton fabric. The upper half of the body is lined with a knit acrylic sherpa fabric, while the lower half has a polyester/cotton fabric lining quilted to a three-ounce polyester filling. Other features include a full-front opening secured by seven buttons, a pointed collar, long sleeves with vented, buttoned cuffs, patch pockets with buttoned flaps on the chest panels, a hemmed bottom and side vents. While possessing features common to both shirts and jackets, the present item is considered a jacket for tariff purposes. The applicable subheading for the shirt/jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.7 percent ad valorem. This garment falls within textile category designation 334. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division