The tariff classification of a woman’s jacket from China.

N005938 February 21, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Rodney Ralston UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a woman’s jacket from China. Dear Mr. Ralston: In your letter dated January 23, 2007, on behalf of Mondor Ltd of St Jean, Quebec, Canada, you requested a classification ruling. Your samples (sizes p/s and m/m) are being returned as requested. The submitted sample, style number 4730, is a woman’s jacket that is constructed from 100% polyester jersey knit fabric (the outer layer) that is bonded to 100% polyester brushed knit fabric (the inner layer). Sections of the brushed fabric are visible on the collar, the sleeves, the back, and the front and sides of the garment. The jacket features a mock collar, long sleeves with hemmed layered cuffs, a full front opening with a zipper closure, vertical front pockets in the waist area with zipper closures and a hemmed bottom. 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…anoraks….and similar articles, knitted, other than those of heading 6104: 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 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division