The tariff classification of men’s and boy’s knit jackets from China.

NY K87133 July 13, 2004 CLA-2-61:RR:NC:TA:N3:356 K87133 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6101.30.2020 Ms. Anna Lynn Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of men’s and boy’s knit jackets from China. Dear Ms. Lynn: In your letter dated June 16, 2004, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4310 “Brushed Tricot Jacket‘‘ is a men’s jacket (sizes XS through 3XL) constructed from 100 percent polyester, finely knit tricot fabric that is brushed on the inside surface. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; side entry pockets below the waist; and a tunnel elastic bottom. You state that the same jacket will be imported in boys’ (youth) sizes S through L, as Style 4311. The applicable subheading for Style 4310 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 is 28.2 percent ad valorem. The applicable subheading for Style 4311 will be 6101.30.2020, 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: other: boys’. The rate of duty is 28.2 percent ad valorem. Styles 4310 and 4311 fall within textile category designation 634. Based upon international textile trade agreements, products of China are subject to visa requirements and 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 provided with 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