The tariff classification of a men’s knit jacket from Taiwan.

NY G86881 June 26, 2001 CLA-2-61:RR:NC:TA:N3:356 G86881 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Adam Lander Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: The tariff classification of a men’s knit jacket from Taiwan. Dear Mr. Lander: In your letter dated February 9, 2001, you requested a tariff classification ruling. Your sample was destroyed during laboratory analysis and cannot be returned, as requested. Style 55733 is a men’s jacket constructed from a “sandwich” fabric consisting of an outer layer of 100 percent polyester, finely knit, brushed pile fabric, a middle layer of a polyurethane-type foam, and an inner layer of 100 percent polyester, interlock knit fabric. Style 55733 features a full front opening with a zipper closure; long, set-in sleeves; a self-fabric hood; a zippered pocket on the left chest; side seam pockets; and a straight bottom. The applicable subheading for Style 55733 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men’s or boys’ 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 28.7 percent ad valorem. Style 55733 falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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 this ruling letter or the control number listed 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division