The tariff classification of women’s garments from China

N034604 August 22, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3059 Mr. Douglas Hwee Ohana Customs 43 Rhodes Street New Hyde Park, NY 11040 RE: The tariff classification of women’s garments from China Dear Mr. Hwee: In your letter dated July 13, 2008, you requested a tariff classification ruling on behalf of Republic Clothing Corp. We are returning your samples as per your request. Style S10559 is a woman’s fully lined jacket that is worn over other garments for protection from the elements. The jacket is constructed of a 100% polyester finely knitted fabric that has been napped on both the inside and outside surfaces. The garment is lined throughout the body and hood with a finely knitted pile fabric and the sleeves are lined with a finely knitted fabric. The garment features a full front zippered opening, a drawstring on the hood, kangaroo patch pockets on the lower front panels, long sleeves with self-fabric banded cuffs, and a self-fabric banded garment bottom. The jacket extends to below the waist. Style S10558 is a woman’s hooded and lined pullover that is constructed of a 100% polyester finely knitted fabric that has been napped on both the inside and outside surfaces. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cut and sewn pullover features a tapered v-shaped neckline with a partial front opening and three toggle closures, a kangaroo patch pocket on the lower front panel, long sleeves with self-fabric banded cuffs, and a self-fabric banded garment bottom. The garment extends to below the waist. The applicable subheading for style S10559 will be 6102.30.2010, 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 man-made fibers. The duty rate will be 28.2% ad valorem. The applicable subheading for style S10558 will be 6110.30.3059, 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: women’s or girls: other. The rate of duty will be 32%. Style S10559 falls within textile category 635 and style S10558 falls within textile category 639. 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