The tariff classification of a woman’s jacket from Macau and Hong Kong

NY K86031 May 24, 2004 CLA-2-61:RR:NC:TA:359 K86031 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Mary Kornowske Sweetface Fashion Company, LLC 1071 Avenue of the Americas, 5th Floor New York, NY 10018 RE: The tariff classification of a woman’s jacket from Macau and Hong Kong Dear Ms. Kornowske: In your letter dated May 6, 2004, on behalf of J LO by Jennifer Lopez, you requested a tariff classification ruling. The submitted sample, style number K402, is a woman’s snug fitting jacket that is constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a hood, long sleeves with self-fabric tight fitting banded cuffs, a full front opening with a zipper closure, 2 front slant pockets with zipper closures in the waist area, and a self-fabric tight fitting banded bottom that provides warmth and protection from the elements. A “J LO” logo is embroidered on the front left panel in the chest area. The applicable subheading for the jacket will be 6102.20.0010, 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 cotton: women's. The rate of duty will be 15.9% ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements products of Macau and Hong Kong 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