The tariff classification of a woman’s jacket from Bangladesh

NY K81660 May 18, 2004 CLA-2-61:RR:NC:TA:359 K81660 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Ms. Girvin: In your letter dated December 24, 2003, you requested a tariff classification ruling. The submitted sample, item number 006-2862/2863/2864, is a woman’s jacket. The jacket features a hood with elastic gathering, long sleeves with Velcro adjustable cuffs and a small pocket with a zipper closure on the left sleeve, a full front opening with a zipper closure, 2 front vertical pockets in the waist area, a zippered pocket on the back panel on the bottom right side, and a drawstring bottom. In your letter you state that the garment is a woven jacket made from 100% polyester fabric that is fleeced on the inside and that has a PU coating. In order to classify your garment we have submitted it to the U.S. Customs laboratory at Newark, New Jersey for analysis of the knit pile fabric. The laboratory has reported that the garment consists of two knitted fabrics that are bonded together. One side of the garment is of brushed fabric. The brushed side of the fabric was tested and found to be of a weft knit, extended sinker loop type pile construction which has been brushed to create a pile. You suggest the item be classified in subheading 6202.93.4500., HTS. However, the garment is precluded from 6202 because the fabric is of a knit construction. Your sample is being returned as requested. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.2% ad valorem. The jacket falls within textile category designation 635. 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