The tariff classification of two women’s jackets from China.

N019770 November 29, 2007 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Jackson Lin JET International, Inc. 1019 Market Street, 5th Floor San Francisco, CA 94103 RE: The tariff classification of two women’s jackets from China. Dear Mr. Lin: In your letter dated November 5, 2007, you requested a classification ruling. Your samples are being returned to you. Style 1110 is a woman’s jacket that is constructed from an 80% cotton and 20% polyester knit pile fabric. You state that the knit pile portion of the jacket is 100% cotton. The garment features a full front opening with a zipper closure, a hood that can be tightened by means of a drawstring, long sleeves with tight fitting rib knit cuffs, kangaroo pockets at the waist, and a tight fitting rib knit bottom. Bears and hearts are printed on the outer surface of the garment. The second sample marked 100% cotton in a ladies size XL can not be ruled on at this time. We require a sample in a ladies regular size medium. Indicate in your request the style number and the fiber content of the garment. Also, include a statement as to whether, to the importer’s knowledge, no issues on the commodity are pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any. The applicable subheading for style 1110 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: womens. The duty rate will be 15.9% 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 number 1110 falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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