The tariff classification of a jacket liner from Korea.

NY K83923 April 1, 2004 CLA-2-61:RR:NC:3:353 K83923 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. W.J. Gonzalez Trans-Union Customs, Inc. 11941 Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of a jacket liner from Korea. Dear Mr. Gonzalez: In your letter dated February 26, 2004 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample is a jacket liner used with the Kilimanjaro Air Jacket. The liner is made of knitted man-made fabric coated on the inside with a plastic membrane. The jacket liner features a full front zipper opening with a flap hook and loop closure and a stand -up collar. At the sides, sleeves and shoulders of the liner there are tabs with snaps that snap onto the jacket. The liner well be imported separately from the jacket. The applicable subheading for the jacket liner will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% ad valorem. The textile category designation is 659. Based upon international textile trade agreements products of Korea 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 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 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division