The tariff classification of two men’s shirt-styled jackets from Bangladesh

NY L84793 June 13, 2005 CLA-2-62:RR:NC:N3:357 L84793 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Gordon Rahshulte UPS Trade Management Services 12380 Morris Rd. Alpharetta, GA 30005 RE: The tariff classification of two men’s shirt-styled jackets from Bangladesh Dear Mr. Rahshulte: In your letter dated May 2, 2005, on behalf of BodyLine Far East, you requested a classification ruling. Samples were submitted and are being returned as you requested. Style BK 101 has a shell made from a woven 100% cotton denim fabric. It has a full front opening with a seven-button closure, long sleeves with buttoned cuffs, a pointed collar, chest pockets with button-through flaps, a lining composed of a heavily brushed knit pile fabric in the body and a quilted fabric in the sleeves and a curved shirt-style hemmed bottom. Style BK101C has the same features as BK101, except that the shell is made of a 100% cotton woven corduroy fabric. Although you describe the garments as shirts, it is apparent from the bulk and substantial warmth provided by the combined shell and lining fabrics that these garments will be worn as outerwear jackets for protection against the elements. The applicable subheading for the shirt-styled jackets will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 9.4 percent ad valorem. Both garments fall within textile category designation 334. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division