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

NY K81853 December 22, 2003 CLA-2-61:RR:NC:TA:N3:356 K81853 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Betty Coats Kmart Corporation. 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a men’s knit jacket from Taiwan. Dear Ms. Coats: In your letter dated December 4, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style 6450 is a men’s jacket constructed from 85 percent cotton, 15 percent polyester, finely knit fabric that is napped on the inside surface. Style 6450 features a rib knit stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; a woven fabric label in the left side seam; and a rib knit bottom. The applicable subheading for Style 6450 will be 6101.20.0010, 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 cotton: men's. The rate of duty is 16 percent ad valorem. Effective January 1, 2004, the rate of duty will be 15.9 percent ad valorem. Style 6450 falls within textile category designation 334. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and 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