The tariff classification of a woman’s jacket from Hong Kong or China

NY E82134 September 15, 1999 CLA-2-61:RR:NC:TA:359 E82134 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Elizabeth Hodur Warnaco 90 Park Avenue New York, NY 10016 RE: The tariff classification of a woman’s jacket from Hong Kong or China Dear Ms. Hodur: In your letter dated May 20, 1999, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number VD10M017, is a woman’s jacket that is composed of an exterior surface constructed of a 100% polyester knit pile fabric which is bonded to expanded polyurethane fabric flocking on its inner surface. The garment features a drawstring hood; long sleeves with banded cuffs; a full front opening with a covered, zippered placket; two front side entry pockets in the waist area; and a banded bottom with a Velcro closure. In order to verify the fabric construction of this garment, it was submitted to our Customs Laboratory in New York. The lab report states that the outer fabric of this garment is made from a knit pile fabric. The entire construction, consists of a layer of knit pile fabric, a layer of a polyurethane-type plastic and a layer of flocking material. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoat, carcoats…and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other. The duty rate will be 29.1% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division