The tariff classification of a woman’s jacket from Vietnam or Bangladesh

NY L82834 May 2, 2005 CLA-2-61:RR:NC:TA:359 L82834 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Florence Lai G.H. Imported Merchandise & Sales 2111 McCowan Road Scarborough, Ontario Canada M1S 3Y6 RE: The tariff classification of a woman’s jacket from Vietnam or Bangladesh Dear Ms. Lai: In your letter dated February 22, 2005, you requested a classification ruling. Your ruling was delayed due to laboratory analysis. Your sample will be returned as you have requested.    Style 78034(AC-414) is a women’s jacket constructed from a laminated fabric consisting of an outer layer of 97 percent polyester, 3 percent spandex woven fabric that is bonded to an inner layer of 100 percent polyester, finely knit pile fabric. Style 78034(AC-414) features a full front opening with a zippered closure; a stand up collar; long sleeves with hems; zippered side pockets; and a tunneled hemmed bottom fitted with a draw cord and cord locks to provide tightening. You have stated in your letter that the woven outer fabric has been treated to provide protection from moisture. In your letter, you suggest classification as a woven jacket. Following Chapter 60, Note 1 (c), however, laminated knit pile fabrics, whether they are laminated to a knit or to a woven fabric, are considered knit fabrics for purposes of classification. The fabric is not considered a fabric of heading 5903 because the inner layer of the fabric is of knit pile construction. Consequently, the applicable subheading for style 78034(AC-414) will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ overcoats…windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% ad valorem. Style 78034(AC-414) falls within textile category designation 635. 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