The tariff classification of a woman’s jacket and a man’s jacket from Bangladesh

NY K80920 July 2, 2004 CLA-2-61:RR:NC:TA:359 K80920 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6101.30.2010 Mr. Marc Hodges Customs Compliance Manager The North Face, Inc. 2013 Farallon Drive San Leandro, CA 94577 RE: The tariff classification of a woman’s jacket and a man’s jacket from Bangladesh Dear Mr. Hodges: In your letter dated December 12, 2003, you requested a tariff classification ruling. You submitted two samples of knit garments that are constructed from two layers of fabrics that are bonded together. You state that the garment is made from 100% polyester fleece (the outer layer) and 100% polyester, mesh fabric (the inner layer). Style AAS5 is a woman’s jacket that features a mock collar, long sleeves with tightened cuffs, a full front opening with a zipper closure, 2 front side entry pockets with zipper closures in the waist area, and a drawstring bottom. The garment is partially lined in the front with knit fabric. Style ALY0 is a man’s jacket that features a mock collar, long sleeves with tightened cuffs, a full front opening with a zipper closure, a side entry chest pocket with a zipper closure, 2 front side entry pockets with zipper closures in the waist area, and a drawstring bottom. The garment is partially lined in the front with knit fabric. In order to classify your garments we have submitted them to the U.S. Customs laboratory at New Jersey for analysis of the fabric construction. The laboratory has reported that the garments consist of two fabrics that are bonded together. The outer fabric is of a weft knit extended sinker loop type pile construction that has been brushed on its technical back to create pile. The jackets are considered as knit garments. Your samples are being returned as requested. The applicable subheading for style AAS5 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, overcoats…and similar articles, knitted, other than those of heading 6104: of manmade fibers: other: women’s. The rate of duty will be 28.2% ad valorem. The subheading for style ALY0 will be 6101.30.2010, which provides for men’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6103: of manmade fibers: other: men’s. The rate of duty will be 28.2% ad valorem. Style AAS5 falls within textile category designation 635; style ALY0, in category 634. Based upon international textile trade agreements products of Bangladesh 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