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

NY L86703 September 8, 2005 CLA-2-61:RR:NC:TA:N3:356 L86703 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Mr. Bob Roofian Urgent Gear, Inc. 1016 East 14th Place Los Angeles, CA 90021 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Roofian: In your letter dated August 11, 2005, you requested a tariff classification ruling. Style MZAT-705 is a men’s jacket constructed from 100 percent cotton, French terry knit fabric. The jacket features a self -fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; a patch pocket with a flap on the left chest; side entry pockets below the waist; and a rib knit bottom. The applicable subheading for Style MZAT-705 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9 percent ad valorem. Style MZAT-705 falls 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 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