The tariff classification of a men’s fleece lined jacket from Bangladesh

N045906 December 19, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Box 616 Mahwah, NJ 07430 RE: The tariff classification of a men’s fleece lined jacket from Bangladesh Dear Ms. Dennison: In your undated letter received December 2, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style RH28054, is a men’s outerwear jacket with a shell made from a 100% cotton, peached woven canvas fabric. The jacket has a 100% polyester microfleece lining in the body, a 100% polyester woven taffeta lining with quilting in the sleeves, two patch pockets with button-through flaps in the chest, a full front opening secured by seven metal buttons, a vented cuff with a one-button closure, a pointed collar and a curved, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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