The tariff classification of a woman’s knit bolero-style jacket from Hong Kong

NY L81657 January 31, 2005 CLA-2-61:RR:NC:TA:359 L81657 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Mr. Michael Lambert Limited Brands Four Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of a woman’s knit bolero-style jacket from Hong Kong Dear Mr. Lambert: In your letter dated December 29, 2004, you requested a classification ruling on behalf of Express LLC, Columbus, OH. As requested, your sample is being returned to you. Your sample, style 96S2983, is a woman’s bolero-style jacket. Based on the laboratory results you provided, the garment was knitted from two separate yarns. The first yarn is 100% cotton. The second yarn is a metalized yarn of metal, nylon and polyester. The overall fiber content of the garment is 83% cotton, 12% polyester, 5% metalized yarn. The jacket extends from the shoulders to above the waist. It features ¾-length sleeves, two front panels and a full-front opening without a means of closure. In your ruling request, you recommended classification of the submitted garment under subheading 6114.20. It is noted that style 96S2983 provides front coverage and thus is more specifically provided for in the headings of 6104. The applicable subheading for style 96S2983 will be 6104.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than those of swimwear), knitted or crocheted: suit-type jackets and blazers: of cotton. The duty rate will be 14.9% ad valorem. Style 96S2983 falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division