The tariff classification of a men’s outerwear jacket from China

NY K86289 June 21, 2004 CLA-2-61:RR:NC:TA:357 K86289 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Linda Taylor Associated Merchandising Corp. 500 Seventh Ave. New York, NY 10018 RE: The tariff classification of a men’s outerwear jacket from China Dear Ms. Taylor: In your letter dated May 21, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style RM44438 – Men’s Aviator Jacket, is a men’s jacket with a shell made from an imitation leather fabric consisting of a knit 100% polyester base fabric with a PVC and polyurethane coating to which synthetic flock fibers have been applied. The overall effect is of a distressed leather appearance. The jacket has a full front opening with a zipper closure, long sleeves with a two-snap closure on the cuff, slant pockets at the waist, a zippered pocket on the left chest, a double collar, the inner of which is an imitation sheepskin, a quilted lining with a thin batting and various inner pockets. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other men’s or boys’ coats and jackets. The duty rate will be 7.1 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of China 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division