The tariff classification of a men’s knit jacket from Korea

NY J83961 May 30, 2003 CLA-2-61: RR:NC:TA:356 J83961 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Fifi Pudjijanto Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a men’s knit jacket from Korea Dear Ms. Pudjijanto: In your letter dated April 29, 2003, you requested a tariff classification ruling. As requested, your sample is being returned. Banana Republic Style 202945 is a men’s jacket constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. Style 202945 is snug fitting and features a full front opening with a zipper closure; a stand-up collar; a woven fabric concealed hood that zips into the collar; long sleeves finished with elasticized capping; underarm gussets with metal grommets for ventilation; vertical inset pockets below the waist with hook and loop closures; and a straight, close fitting bottom finished with elasticized capping. The applicable subheading for Style 202945 will be 6101.20.0010, 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 cotton: men's. The rate of duty will be 16 percent ad valorem. Style 202945 falls within textile category designation 334. Based upon international textile trade agreements, products of Korea 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division