The tariff classification of a men’s reversible jacket from China.

NY H83157 August 13, 2001 CLA-2-61:RR:NC:TA:N3:356 H83157 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Street Jamaica, NY 11434 RE: The tariff classification of a men’s reversible jacket from China. Dear Ms. Pinter: In your letter, dated June 28, 2001, you requested a tariff classification ruling on behalf of Excelled Leather. As requested, your sample will be returned. Style 1171RM is a men’s reversible jacket. One side is constructed from 100 percent acrylic, long hair pile knit fabric (imitation fur). The other side is constructed from 100 percent leather. Style 1171RM has a full front, zippered opening with a reversible zipper pull; a knit pile stand up collar; long, hemmed sleeves; two slant pockets below the waist on both the knit pile and the leather sides of the jacket; and a straight, hemmed bottom. Following General Rule of Interpretation 3(c), the applicable subheading for Style 1171RM 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 will be 28.7 percent ad valorem. Style 1171RM falls within textile category designation 634. Based upon international textile trade agreements, products of China 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