The tariff classification of a woman’s knit jacket from Taiwan

NY L83489 April 20, 2005 CLA-2-61:RR:NC:TA:359 L83489 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Maryanne Tao Jiing Sheng (USA) Ltd. 110 W. 40th Street, Suite 1500 New York, NY 10018 RE: The tariff classification of a woman’s knit jacket from Taiwan Dear Ms. Tao: In your letter dated March 21, 2005, you requested a classification ruling. Your sample, style Q523S619, is a woman’s jacket constructed from 60% cotton, 40% acrylic knit fabric. The garment features a drawstring hood, a full front zippered opening, kangaroo pockets, long sleeves with 2x2 rib knit cuffs, and a 2x2 rib knit bottom that provides a tightening at the waist. The applicable subheading for style Q523S619 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem. Style Q523S619 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