The tariff classification of a men’s knit jacket from Taiwan.

NY J82628 May 5, 2003 CLA-2-61:RR:NC:TA:N3:356 J82628 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Maristella Iacobello Phillips - Van Heusen Corporation 200 Madison Avenue, New York, NY 10016 RE: The tariff classification of a men’s knit jacket from Taiwan. Dear Ms. Iacobello: In your letter dated April 1, 2003, you requested a tariff classification ruling. Style 4557038 is a men’s jacket constructed from a heavy weight bonded fabric consisting of an outer layer of 100 percent polyester, knit pile fabric and an inner layer of 100 percent polyester, sherpa knit fabric. Style 4557038 features a full front opening with a zippered closure; a stand-up collar; long sleeves with self-fabric banded cuffs; two inset pockets below the waist; an embroidered logo on the left sleeve; a woven fabric label at the left side seam; and a straight bottom. The applicable subheading for Style 4557038 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 28.4 percent ad valorem. Style 4557038 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 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