The tariff classification of a men’s knit jacket from Taiwan.

NY L84934 June 2, 2005 CLA-2-61:RR:NC:TA:N3:356 L84934 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. R. H. Meighan Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s knit jacket from Taiwan. Dear Mr. Meighan: In your letter dated April 27, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style 7K768 is a men’s jacket constructed from 65 percent polyester, 35 percent cotton, knit fabric. The jacket features a rib knit stand-up collar; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; side entry pockets below the waist; and a rib knit bottom. The applicable subheading for Style 7K768 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: other: boys’. The general rate of duty is 28.2 percent ad valorem. Style 7K768 falls within textile category designation 634. 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 Based upon international textile trade agreements, products of Macau are subject to visa requirements and quota restraints. 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