The tariff classification of a woman’s jacket from Bangladesh

NY M82593 May 11, 2006 CLA-2-61:RR:NC:TA:359 M82593 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Alan Stewart Sport Obermeyer, Ltd. 115 ABC Aspen, CO 81611 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Mr. Stewart: In your letter received in this office on April 17, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 67137, is a woman’s jacket. You state the garment is constructed from 3 layers; the outer layer, 87% polyester, 13% spandex; the middle layer, a waterproof membrane; and the inner layer, 100% polyester fleece. The layers are bonded. The jacket features a hood, long hemmed sleeves, a zippered opening under the arms for ventilation, a full front opening with a zipper closure, a left chest zippered pocket, 2 front zippered vertical pockets at the waist, and a hemmed bottom. An “Obermeyer” logo is embroidered on the lower back panel. The tariff classification of this jacket is governed by the rules used to classify its fabric. Legal Note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…windbreakers and similar articles, knitted: of man made fibers: other: other: women’s. The duty rate will be 28.2% 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/. The jacket falls within textile category designation 635. 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