The tariff classification of men’s and women’s knit jackets from China

N043576 December 4, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Gina Pantastico Vantage Apparel 100 Vantage Drive Avenel, NJ 07001 RE: The tariff classification of men’s and women’s knit jackets from China Dear Ms. Pantastico: In your letter dated November 4, 2008, you requested a tariff classification ruling. As requested, your samples will be returned. Style 7295 is a men’s jacket constructed from a bonded fabric composed of inner and outer layers of 100% polyester, interlock knit fabric with a middle layer of a polyurethane membrane. Style 7295 has a self-fabric stand-up collar; a full front opening with a zippered closure and a storm flap; long, tapered sleeves; vertical zippered pockets below the waist; reflective piping on the front panels and on the sleeves; and a close fitting, straight bottom. Style 7296 is a women’s jacket constructed from a bonded fabric composed of inner and outer layers of 100% polyester, interlock knit fabric with a middle layer of a polyurethane membrane. Style 7296 has a self-fabric stand-up collar; a full front opening with a zippered closure and a storm flap; long, tapered sleeves; vertical zippered pockets below the waist; reflective piping on the front panels and on the sleeves; and a close fitting, straight bottom. The polyurethane laminate is not visible in cross section. Consequently, the applicable subheading for the Style 7295 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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. The applicable subheading for Style 7296 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: other: other: women’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/. Style 7295 falls within textile category designation 634. Style 7296 falls within textile category designation 635. 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