The tariff classification of a woman’s bonded jacket from China

NY L86266 November 14, 2005 CLA-2-61:RR:NC:N3:359 L86266 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Brigitte Letendre Bombardier Recreational Products, Inc. 565 de la Montagne Street Valcourt, Quebec, Canada J0E 2L0 RE: The tariff classification of a woman’s bonded jacket from China Dear Ms. Letendre: In your letter dated June 30, 2005, you requested a classification ruling. A sample identified as style 453091 was submitted. The garment is a woman’s pullover jacket which features a front zippered opening extending from the top of the stand up collar down approximately ¼ of the front of the jacket, long sleeves, and a front zippered pouch. The garment is made of bonded fabric. The top or outer layer of fabric is made of 88% nylon and 12% spandex woven fabric. This layer is bonded to an inner layer of 92% polyester, 8% spandex knit pile fabric. The laboratory of Customs and Border Protection, (CBP), determined that the inner layer of fabric has a weft knit extended sinker loop typ pile construction. The sample is being retained by this office. Chapter Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the Unites States (HTS), states in part: “1(c)…knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. The applicable subheading for style 453091 will be 6102.30.2010, HTS, which provides for Women’s or girls’ overcoats, carcoats…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 453091 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division