The tariff classification of a men’s outerwear jacket from Vietnam

N029219 June 12, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Ahn Halliburton Design Resources, Inc. 7007 College Blvd. Overland Park, KS 66211 RE: The tariff classification of a men’s outerwear jacket from Vietnam Dear Ms. Halliburton: In your letter dated May 16, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style J7-234, has a shell made from a 100% cotton twill weave fabric, a woven lining, a full front opening with a zipper closure, a pointed collar, long vented sleeves with snapped cuffs, slant pockets at the waist and an elasticized waistband. The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 9.4 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 J7-234 falls within textile category 334. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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