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

NY J89856 November 19, 2003 CLA-2-61:RR:NC:TA:359 J89856 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. David Barnard Limited Brands Four Limited Parkway Reynoldsburg, Ohio 43068 RE: The tariff classification of a woman’s jacket from the Philippines Dear Mr. Barnard: In your letter dated October 7, 2003, you requested a classification ruling on behalf of The Limited Stores, Inc., Columbus, Ohio. As requested, your sample is being returned to you. Your sample, style CSMH6638S4, is a woman’s jacket that is constructed from 58% cotton, 35% nylon, 7% spandex knit fabric that is brushed on the inside. The garment features a hood, long sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets, two-one inch wide mesh inserts running from under the arm to the waist and a rib knit bottom. Although you request classification of the garment as a cardigan in heading 6110, HTS, it meets the criterion for a jacket in heading 6102, HTS, as it provides protection from the elements to the wearer. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The applicable duty rate 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.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