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

NY L89385 January 10, 2006 CLA-2-61:RR:NC:TA:N3:356 L89385 CATEGORY: Classification TARIFF NO.: 6101.10.0000 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Boullet: In your letter dated December 12, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style SM7603 is a men’s jacket that features a full front opening with a zippered closure; a self-fabric stand up collar with a drawcord and cordlock; long, tapered, raglan sleeves; a zippered patch pocket on the right sleeve; two zippered pockets below the waist; an inside zippered pocket on the lower right side; and a straight bottom with a drawcord and cordlocks. The tapered sleeve is snug fitting at the wrist and provides sufficient tightening for protection against the elements. The garment is constructed from two different knit fabrics. The majority of the front and back panels and the major portion of the sleeves are constructed from 65% wool, 28% nylon, 7% polyester, knit fabric that is napped on the inside surface. The side panels and the under-sleeves are constructed from 56% nylon, 36% polyester, 8% elastane, finely knit fabric that is napped on the inside surface. The chief weight wool fabric comprises over 60 percent of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style SM7603 will be 6101.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), 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 wool or fine animal hair. The rate of duty is 61.7¢ per kg. + 16% 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/. Style SM7603 falls within textile category designation 434. 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