The tariff classification of a men’s jacket from Taiwan or China

N029827 June 12, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Rick Leier Island Import and Export Co. 4201 Woodland Rd. Circle Pines, MN 55014 RE: The tariff classification of a men’s jacket from Taiwan or China Dear Leier: In your letter dated March 24, 2008, you requested a classification ruling on behalf of your customer, Freds, Inc., Memphis, TN. A sample was submitted and is being retained by this office. The item in question, style MF818/9, is a men’s shirt-styled jacket with a shell composed of a woven plaid 100% cotton flannel fabric. The jacket is lined with a woven 100% nylon fabric that is quilted in a diamond pattern to a nonwoven polyester batting fill. The jacket has a full front opening secured by a left-over-right, seven button closure, a fold-down pointed collar and long vented sleeves with a button closure on the cuffs. The garment has two chest pockets with flaps secured by a one-button closure, two side seam pockets at the waist, two side seam vents in combination with a back seam and a straight cut hemmed bottom. 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 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/. This jacket 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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