The tariff classification of four men’s garments from China

NY L89267 January 5, 2006 CLA-2-61:RR:NC:TA:357 L89267 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 6113.00.9044 Ms. Ping Lin Sun Mountain Sports, Inc. 301 N 1st St. Missoula, MT 59802 RE: The tariff classification of four men’s garments from China Dear Ms. Lin: In your letter received December 12, 2005, you requested a classification ruling. Samples were submitted and are being returned as you requested. All the garments are made with a shell composed of a 100% polyester tricot flat knit fabric with a visible PU (polyurethane) lamination on the back side. The first item, style RFX-LS, is a men’s pullover jacket with a half-zipper closure, long sleeves with partial elastic and a tab with a hook and loop closure at the ends, a full knit lining, an elasticized drawstring tightening at the bottom hem and a zippered pocket on the right chest. The second item, style RFX-SS, has a half-zipper closure extending to the top of the collar, hemmed half-sleeves, a full knit lining, an elasticized drawstring tightening at the bottom hem and a zippered pocket on the right chest. The third item, style RFX-J, has a full front opening with a zipper that extends to the neckline, long sleeves with partially elasticized cuffs and a tab with a hook and loop closure, slant zippered pockets at the waist, a partially elasticized waistband with snap tabs, a full knit lining and a zippered pocket on the right chest. The fourth item, style RFX-P, is a pair of trousers with a zippered fly and a snap closure at the waist. The waistband is partially elasticized and has a tunneled web belt with a plastic size adjustor. There are two front zippered pockets below the waist, two on the thighs and one in the rear. The pants have a full knit lining, zippered gussets below the knee and elasticized tightening at the bottom hems. The first three styles are all considered outerwear jackets for tariff purposes. Although you referred to water resistance in your letter, none of the above garments is eligible for such classification because they are of knit construction and are classifiable in HTS Chapter 61. Only garments classifiable in HTS Chapter 62 may be classified as water resistant. The applicable subheading for styles RFX-LS, RFX-SS, and RFX-J will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style RFX-P will be 6113.00.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. The duty rate will be 7.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Styles RFX-LS, RFX-SS, and RFX-J fall within textile category designation 634; style RFX-P falls within textile category designation 647. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division