The tariff classification of a woman’s knit jacket from Australia

NY K82634 February 23, 2004 CLA-2-61:RR:NC:TA:359 K82634 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Hilda L. Fontecchio V. Alexander & Co., Inc. 3286 North Park Blvd., Suite D Alcoa, Tennessee 37707-3255 RE: The tariff classification of a woman’s knit jacket from Australia Dear Ms. Fontecchio: In your letter dated January 23, 2004, you requested a classification ruling on behalf of Goody’s Family Clothing, Inc, Knoxville, Tennessee. In your letter you request a ruling on two styles, but only one sample is included. We are only able to issue a binding ruling on the submitted sample. As requested, your sample is being returned to you. Your sample, style 1644714, is a woman’s jacket constructed from 100% boiled wool knit fabric (the entire front and back) and 3x2 rib knit fabric (the sleeves). The garment features a mock collar, long sleeves, a full front zippered opening and two functional slit pockets in the front at the waist. You state that the pockets on the final production sample will not be functional. The essential character of the jacket is given by the boiled wool fabric of the front and back panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the jacket will be 6102.10.0000, 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 wool or fine animal hair. The duty rate will be $0.559/kg + 16.4% ad valorem. The jacket falls within textile category designation 435. Based upon international textile trade agreements this product from Australia is not subject to quota and does not require a visa. 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