The tariff classification of a woman’s knit jacket from Korea

NY M84520 June 29, 2006 CLA-2-61:RR:NC:TA:359 M84520 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Maria E. Julia Newport News Holdings Corporation 711 Third Ave., 4th flr. New York, NY 10017 RE: The tariff classification of a woman’s knit jacket from Korea Dear Ms. Julia: In your letter dated June 23, 2006, you requested a classification ruling. Style F06-08-054 is a woman’s finely knit 100% cotton jacket. The garment features a hood, a full front zippered opening, long sleeves with rib knit cuffs, a rib knit bottom and two front pockets. The applicable subheading for style F06-08-054 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats…windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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 335. 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