The tariff classification of a men’s knit jacket and a men’s knit cardigan from China.

N018719 November 13, 2007 CLA-2-61:OT:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3053 Ms. Maria Ojeda Quiksilver Americas, Inc. 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of a men’s knit jacket and a men’s knit cardigan from China. Dear Ms. Ojeda: In your letter dated October 15, 2007, you requested a tariff classification ruling. As requested, your samples will be returned. Style P935905 “Here I Go Again” is a men’s jacket constructed from 100% polyester, pique knit fabric that is napped on the inside surface. Style P935905 features a self-fabric hood with a drawstring and a neck extension with two snaps under the chin; a rib knit baseball collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; and a rib knit bottom. Style P935906 “Bad Reputation” is a men’s cardigan constructed from 100% polyester, pique knit fabric that is napped on the inside surface. The fabric measures 22 stitches per 2 centimeters counted in the horizontal direction. Style P935906 features a self-fabric hood; a full front opening with a zippered closure; long, hemmed sleeves; a bonded fabric insert across the upper chest; a zippered pocket on the left chest; two pockets with flaps below the waist; a large embroidered design on the lower portion of the right front and back panels; and a straight, hemmed bottom. The applicable subheading for Style P935905 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style P935906 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 32% 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 P935905 falls within textile category designation 634. Style P935906 falls within textile category designation 638. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division