The tariff classification of a woman’s jacket from India

NY K82263 January 26, 2004 CLA-2-61:RR:NC:TA:359 K82263 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Bill Jerome UPS Supply Chain Solutions 231 North Third Street Pembina, ND 58271 RE: The tariff classification of a woman’s jacket from India Dear Jerome: In your letter dated December 1, 2003, on behalf of Gemini Fashions of Canada Ltd., 61 Juno Street, Winnipeg, Manitoba, Canada R3A 1T1, you requested a tariff classification ruling. You submitted two samples. Style P20223M-4 will be addressed in New York Ruling number NY K80927. Style number P953W-4, is a woman’s jacket that consists of two layers bonded together. The outer layer is made from 100% polyester, knit fabric, while the inner layer is made from 100% polyester micro fleece, knit fabric. The jacket features a stand up collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front vertical pockets with zipper closures in the waist area, and a hemmed bottom. “Cabela’s” is embroidered on the left chest. The front panels are partially lined with a man made fiber knit fabric. Although you suggest that the item be classified under 6113.00.9030 HTS, we note that classification is precluded from heading 6113 HTS because the coating of the fabric is not visible in cross section. 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…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 India 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