The tariff classification of women’s knit and woven jackets from China

NY M84871 July 12, 2006 CLA-2-62:RR:NC:N3:360 M84871 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s knit and woven jackets from China Dear Mr. Hoffacker: In your letter dated June 28, 2006, on behalf of Revue LLC, you requested a classification ruling. The sample will be returned as requested. Style 64924OS is a women’s jacket composed of knit and woven components. The sleeves, side panels, shoulder tops and the front placket are made from 100% boiled wool. The front and back panels, collar and cuffs are made from a woven herringbone patterned fabric of 57% polyester, 40% wool and 3 % acrylic. The tailored garment extends to below the waist and features a full front zippered opening, long sleeves, a pointed collar and a hemmed bottom. As noted above, the garment is made up of different fabrics. Such garments are considered composite goods, with the classification determined by the fabric that provides the essential character. In this case, because each fabric is considered equally essential, neither the knit nor the woven component imparts the essential character to the garment. Classification will be based upon GRI 3(c), which requires classification under the provision that occurs last in numerical order among those which equally merit consideration. Therefore, the garment is classifiable in heading 6211, HTS. The applicable subheading for style 64924OS will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of man-made fibers, jackets and jacket-type garments excluded from heading 6202. The duty rate will be 16 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/. Style 64924OS 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division