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

NY J87171 August 25, 2003 CLA-2-61:RR:NC:TA:N3:356 J87171 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd., Suite 202 Los Angeles, CA 90045 RE: The tariff classification of a men’s knit jacket from Vietnam. Dear Mr. Liu: In your letter dated August 12, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style 02-03 is a men’s jacket constructed from 100 percent polyester, finely knit fabric that is napped on the inside surface. The jacket features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; pouch pockets below the waist; and a snug fitting rib knit bottom. The applicable subheading for Style 02-03 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 02-03 falls within textile category designation 634. Based upon international textile trade agreements, products of Vietnam are not presently subject to visa requirements or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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