The tariff classification of a woman’s jacket from the Philippines

NY H87258 January 30, 2002 CLA-2-61:RR:NC:TA:359 H87258 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Kathryn Smith NRC-1 Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a woman’s jacket from the Philippines Dear Ms. Smith: In your letter dated January 20, 2002 you requested a tariff classification ruling. The submitted sample, style 271312, is a woman’s jacket that consists of two layers bonded together. The outside layer is made from 100% polyester woven fabric, while the inner layer is made from 100% polyester, knit fabric. The jacket features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front slant zipper pockets at the waist, and a hemmed bottom. The tariff classification of this jacket is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. Your sample is 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, carcoats…windbreakers…and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of the Philippines 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.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