The tariff classification of men’s knit jackets from Bangladesh.

N026368 May 19, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Jerry Johnson Scope Imports, Inc. 8020 Blankenship Drive Houston, TX 77055-1018 RE: The tariff classification of men’s knit jackets from Bangladesh. Dear Mr. Johnson: In your letter dated April 11, 2008, you requested a tariff classification ruling. As requested, your samples will be returned. Style C2700 is a men’s jacket constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. The jacket features a full front opening with a zippered closure; a rib knit, zip-through, stand-up collar; long sleeves with rib knit cuffs; embroidered logos on the front panels; an appliqué on the left chest; and a rib knit bottom. Style C2702 is a men’s jacket constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. The jacket features a full front opening with a zippered closure; a self-fabric, zip-through, stand-up collar; long, raglan sleeves with rib knit cuffs; side entry, inset pockets below the waist; pieced micro mesh side panels and sleeve inserts; piping on the sleeves and at the armhole; embroidered logos on the right chest and left sleeve; and a snug fitting bottom band with rib knit inserts at each side. The applicable subheading for Styles C2700 and C2702 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: other: men’s. The rate of duty is 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/. Styles C2700 and C2702 fall within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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