The tariff classification of a woman’s jacket from Taiwan

NY J88906 October 15, 2003 CLA-2-61:RR:NC:TA:359 J88906 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s jacket from Taiwan Dear Ms. Disher: In your letter dated September 26, 2003, on behalf of Champion Jogbra, you requested a tariff classification ruling. The submitted sample, style CE3002, is a woman’s jacket that is constructed from 97% polyester, 3% spandex, knit fabric that is brushed on the inner surface. The jacket features a ribbed collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, a zippered pocket on the upper right sleeve, and a ribbed bottom. An “Elite” fabric label is sewn in the bottom right side seam. 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 overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.4% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan 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.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 Specialist Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division