U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a men’s laminated knit pile jacket from Taiwan. Dear Ms. Smith:
NY H81805 July 5, 2001 CLA-2-61:RR:NC:TA:N3:356 H81805 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Kathryn Smith Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a men’s laminated knit pile jacket from Taiwan. Dear Ms. Smith: In your letter, dated June 4, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style 181194 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester woven, sueded fabric and an inner layer of 100% polyester, “sherpa” knit pile fabric. Style 181194 has a self-fabric hood; a full front opening with a zippered closure; long sleeves with a zippered gusset at the cuffs; two zippered chest pockets; zippered pouch pockets below the waist; woven tape overlays on the placket, pocket edges, hood, sleeves, and back panel; and a straight bottom. There is narrow fabric binding around the hood, at the sleeve cuffs, and at the bottom. Because Style 181194 is of laminated knit pile construction, the classification is governed by Legal Note 1 (c) of Chapter 60, HTS. The fiber content of the knit pile fabric will determine the classification. Consequently, the applicable subheading for Style 181194 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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 rate of duty will be 28.7 percent ad valorem. Style 181194 falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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.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 this ruling letter or the control number listed 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division