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

NY L86683 September 2, 2005 CLA-2-61:RR:NC:TA:N3:356 L86683 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Brandon Terrell GFSI - Gear For Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Terrell: In your letter dated August 5, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style SI5610 is a men’s jacket that features a full front opening with a zippered closure; a zip-through mock neck collar; long, raglan sleeves with cuffs tightened by hook and loop closures; a full lining of tricot fabric; zippered slash pockets below the waist; and a rib knit bottom. The garment is constructed from two different fabrics. The portion of the front panels extending from the front zipper to the pockets is constructed from 100 percent polyester, woven fabric. The portion of the front panels extending from the pockets to the side seams, the entire back panel, and the raglan sleeves are of 100 percent polyester, finely knit fabric. The knit portions of the garment comprise over 60 percent of the visible surface area and impart the essential character to the garment. Consequently, the applicable subheading for Style SI5610 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: men’s. The rate of duty is 28.2 percent ad valorem. Style SI5610 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, 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 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