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

NY J89707 October 30, 2003 CLA-2-61:RR:NC:TA:359 J89707 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. David Barnard Limited Customs Services Limited Brands, Inc. Four Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of a woman’s jacket from the Philippines Dear Mr. Barnard: In your letter dated October 6, 2003, on behalf of Lerner New York, Inc., 450 West 33rd Street, New York, NY 10001, you requested a tariff classification ruling. The submitted sample, style number 1898244(1888244), is a woman’s jacket that is constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a hood, long sleeves with rib knit cuffs, a full front opening with a zipper closure, 2 front slant pockets in the waist area, and a rib knit bottom that provides a tightening with warmth for the wearer. There are rib knit vertical inserts extending from the shoulders to just above the sleeve openings on the sleeves. Your sample is being returned as requested. Although you suggest that this garment should be classified in heading 6110, HTS, we note that it qualifies for classification under a more specific provision in heading 6102, HTS. The applicable subheading for the jacket will be 6102.20.0010, 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 cotton: women’s. The rate of duty will be 16% ad valorem. The jacket falls within textile category designation 335. 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.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 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