The tariff classification of a men’s outerwear garment from Bangladesh

N016498 September 11, 2007 CLA-2-62:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad St. New York, NY 10004 RE: The tariff classification of a men’s outerwear garment from Bangladesh Dear Ms. Shira: In your letter dated August 29, 2007, on behalf of Polo Ralph Lauren Corp., you requested a classification ruling. A sample was submitted and is being returned as you requested. You indicated that the item in question, style O81JG07, is described as a “wind shirt” in the importer’s golf line. It consists of a shell composed of a bonded fabric. The face and back are 100% flat knit polyester fabric, and in between is a layer of polyurethane plastics material that is visible in cross-section. The garment is a hip-length V-neck pullover with long hemmed sleeves, an elasticized drawstring through the bottom hem, a zippered pocket on the left sleeve and perforated fabric inserts for ventilation under each arm. The applicable subheading for the pullover jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets, other than of cotton, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The duty rate will be 7.1 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/. This jacket falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division