The tariff classification of a men’s knit jacket from Korea and Vietnam.

NY L89144 January 3, 2006 CLA-2-61:RR:NC:TA:N3:356 L89144 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Linda Deschene Target Stores Import Department CC-3315 33 South 6th Street Minneapolis, MN 55402 RE: The tariff classification of a men’s knit jacket from Korea and Vietnam. Dear Ms. Deschene: In your letter dated November 10, 2005, and in your resubmission received on December 8, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style 122345 is a men’s jacket constructed from 52% polyester, 48%cotton, knit fabric. The jacket features a full front opening with a zippered closure; a zip through stand-up collar; long sleeves with rib knit cuffs; an embroidered logo on the left chest; side entry pockets below the waist; and a rib knit bottom. The applicable subheading for Style 122345 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% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. Style 122345 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