The tariff classification of two women’s jackets from Macau

NY K86248 June 10, 2004 CLA-2-61:RR:NC:TA:359 K86248 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. D. Hauser D. Hauser, Inc. One Cross Island Plaza, Suite 310 Rosedale, New York 11422 RE: The tariff classification of two women’s jackets from Macau Dear Mr. Hauser: In your letter dated May 19, 2004, you requested a classification ruling on behalf of Rafaella Sportswear, Inc. , New York, New York. As requested, your samples are being returned to you. Your first sample, style RB6541, is a woman’s jacket constructed from three layers of fabric that are sewn together by means of quilting. The inner and outer layers consist of 73% cotton, 27% polyester jersey knit fabric. There is a fiber filling inserted between the jersey knit fabric. This three layered fabric insures that the jacket provides the wearer with warmth and protection from the elements. The garment features a mock collar, long hemmed sleeves, a full front zippered opening, two horizontal zippered pockets at the front and a hemmed bottom. Your second sample, style RB6595/R9629J, is a woman’s jacket constructed from three layers of fabric that are sewn together by means of quilting. The inner and outer layers consist of 73% cotton, 27% polyester jersey knit fabric. There is a fiber filling inserted between the jersey knit fabric. This three layered fabric insures that the jacket provides the wearer with warmth and protection from the elements. The garment features a mock collar, long sleeves with banded cuffs, a full front zippered opening, two vertical zippered pockets at the front and a banded bottom. The applicable subheading for the jackets will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, carcoats, capes, cloaks, anoraks, including ski-jackets)…….knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem. The jackets fall within textile category designation 335. Based upon international textile trade agreements these products from Macau are subject to quota and require 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.customs.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