The tariff classification of men’s and women’s knit jackets from Taiwan and Canada.

NY K82995 March 2, 2004 CLA-2-61:RR:NC:TA:N3:356 K82995 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of men’s and women’s knit jackets from Taiwan and Canada. Dear Ms. Morelli: In your letter dated February 2, 2004, you requested a tariff classification ruling. As requested, your samples will be returned. Style 34503 “Veloce Jersey” is a men’s jacket constructed from 90 percent polyester, 10 percent spandex, finely knit fabric. Style 34503 has a mock turtleneck; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; a zippered horizontal pocket on the rear panel below the waist; reflective piping on the rear panel; reflective logos on the left chest and near the rear pocket; and a tunnel elastic band at the bottom. Style 34504 “Veloce Jersey” is a women’s jacket constructed from 90 percent polyester, 10 percent spandex, finely knit fabric. Style 34504 has a mock turtleneck; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; a zippered horizontal pocket on the rear panel below the waist; reflective piping on the rear panel; reflective logos on the left chest and near the rear pocket; and a tunnel elastic band at the bottom. Style 34511 “Tornado Jersey” is a men’s jacket constructed from 90 percent polyester, 10 percent spandex, finely knit fabric. Style 34511 has a turtleneck collar; a full front opening with a zipper closure; long sleeves with tunnel elastic cuffs; a zippered horizontal pocket and three open pockets on the rear panel below the waist; reflective piping on the sleeves and rear panel; reflective logos on the left chest and near the rear pocket; and a tunnel elastic band at the bottom. Style 34506 “Tornado Jersey” is a women’s jacket constructed from 90 percent polyester, 10 percent spandex, finely knit fabric. Style 34506 has a turtleneck collar; a full front opening with a zipper closure; long sleeves with tunnel elastic cuffs; a zippered horizontal pocket and three open pockets on the rear panel below the waist; reflective piping on the sleeves and rear panel; reflective logos on the left chest and near the rear pocket; and a tunnel elastic band at the bottom. Although you suggest classification in subheading 6110, HTS, your catalog states that the garments are designed to provide thermal protection and wind resistance. Consequently, we believe that the garments are designed chiefly as outerwear. The applicable subheading for Styles 34503 and 34511 will be 6101.30.2010, 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 man-made fibers: other: men’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Styles 34504 and 34506 will be 6102.30.2010, 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 man-made fibers: other: women’s. The rate of duty will be 28.2 percent ad valorem. Styles 34503 and 34511 fall within textile category designation 634. Styles 34504 and 34506 fall within textile category designation 635. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. Products of Canada are not presently subject to visa requirements or 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 attached to 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