The tariff classification of a unisex jacket, vest and shirt from various countries

NY H86088 December 19, 2001 CLA-2-61:RR:NC:TA:359 H86088 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3035; 6106.20.2010 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Ave. South Kent, WA 98032 RE: The tariff classification of a unisex jacket, vest and shirt from various countries Dear Ms. Scott: In your letter dated August 17, 2001 that was resubmitted on December 6, 2001, on behalf of Sanmar Corporation P.O. Box 529, Preston, WA 98050-0529, you requested a tariff classification ruling. You submitted three samples of unisex garments that are constructed from 100% polyester, knit fabric, which is napped on both sides. Style number JP77 is a jacket that features a stand-up collar; long sleeves with elastic cuffs; a full front opening with a zipper closure; 2 front pouch pockets with velcro closures, below the waist; and an elastic bottom. Style number JP79 is a vest that features a stand-up collar; oversized armholes; a full front opening with a zipper closure; and 2 front zippered vertical pockets in the waist area. The armholes and the bottom of the garment are finished with elastic capping. The outer surface of the vest measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number JP-78 is a shirt that features a stand-up collar; long sleeves with elastic cuffs; a partial zippered opening in the front; 2 side slits; and a hemmed bottom. The outer surface of the shirt measures more than 10 stitches per linear centimeter in the horizontal and vertical directions. Your samples are being returned as requested. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other. The duty rate will be 28.7% ad valorem for 2001 and 28.6% for 2002. The applicable HTS subheading for the vest will be 6110.30.3035 which provides for sweaters, waistcoats (vests) and similar articles, other, other, other, other, vests other than sweater vests: women’s, knitted: of man-made fibers. The duty rate for 2001 will be 32.7% ad valorem and 32.4% for 2002 The applicable HTS subheading for the shirt will be 6106.20.2010 which provides for women’s blouses and shirts, knitted: of man-made fibers: other. The duty rate will be 32.8% ad valorem for 2001 and 32.5% for 2002. The jacket falls within textile category designation 635; the vest, 659; the shirt, 639. 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 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division