The tariff classification of a woman’s jacket and shirt from Thailand and Vietnam

NY L87288 September 23, 2005 CLA-2-61:RR:NC:TA:359 L87288 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6106.20.2010 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s jacket and shirt from Thailand and Vietnam Dear Ms. Boullet: In your letter dated September 7, 2005, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, style number AL2348, is a woman’s jacket that is constructed from 100% polyester, knit pile fabric. The jacket features a mock collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom. Knit piping finishes the collar. Vertical knit overlaid strips are in the front shoulder areas. A zippered pocket is on the left sleeve. A “Columbia” fabric label is sewn in the left bottom side seam. The submitted sample, style AL2337, is a woman’s shirt that is constructed from 100% polyester fleece, knit fabric. The outer surface of the garment measures 10 or more stitches per linear centimeter in the horizontal and vertical directions. The shirt features a hood, long hemmed sleeves, a full front opening with a zipper closure, and a hemmed bottom. Vertical panels of double knit fabric are inserted in the sides of the garment extending towards part of the front and back. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.2% ad valorem. The HTS subheading for the shirt will be 6106.20.2010, which provides for women’s shirts, knitted: of man made fibers: other: women’s. The rate of duty will be 32% ad valorem. The jacket falls within textile category designation 635. The shirt falls in category 639. 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division