The tariff classification of a woman’s jacket from Taiwan

N015650 August 15, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Ms. Heather Giraldi Liz Claiborne Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a woman’s jacket from Taiwan Dear Ms. Giraldi: In your letter dated August 8, 2007, you requested a classification ruling. The submitted sample will be returned to you as requested. Style EJMUA474 is a woman’s jacket composed of knit and woven components. The back panel, sleeves, collar and pocket trim are constructed from 100 percent cotton knit fabric. The front panels are constructed from 100 percent nylon woven fabric. The jacket features long sleeves, pockets below the waist, a funnel-like collar and a full front zippered opening. The outer shell of the front panels is quilted and lightly padded. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, as such, the garment is classified under the heading for women’s jackets and jacket-type garments. The applicable subheading for the jacket will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: 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 EJMUA474 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division