The tariff classification of a woman’s jacket from Macau

NY I81499 May 13, 2002 CLA-2-61:RR:NC:TA:359 I81499 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. George Zaharatos Marubeni America Corporation 450 Lexington Avenue New York, NY 10017-3984 RE: The tariff classification of a woman’s jacket from Macau Dear Mr. Zaharatos: In your letter dated April 30, 2002, you requested a tariff classification ruling. The submitted sample, style number 87137, is a woman’s jacket that consists of two layers of fabric that are bonded together. Both layers are constructed from 100% polyester, fleece knit fabric. The garment features a rounded turn down collar, long sleeves with turn back cuffs, a full front opening with 6 button closures, and a straight bottom. The collar, the seams, and the inside of the sleeve cuffs are finished with the same fabric as that of the inner layer. You state in your letter that the garment will be imported with 2 patch pockets at the waist. Your sample is being returned as requested. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Macau 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division