The tariff classification of a woman's jacket and vest from China

NY K80913 December 23, 2003 CLA-2-62:RR:NC:N3:360 K80913 CATEGORY: Classification TARIFF NO.: 6211.43.0076; 6102.30.2010 Mr. Tom Claypool Cosmopolitan Clothing, Inc. Sunroad Corporate Center 4445 Eastgate Mall - 2nd Floor San Diego, CA 92121 RE: The tariff classification of a woman's jacket and vest from China Dear Mr. Claypool: In your letter dated December 15, 2003, you requested a ruling on tariff classification. The submitted sample, style PW-4, is a woman’s vest constructed from 100 percent polyester woven fabric. The vest features oversized armholes, a drawstring hood, two zippered pockets below the waist and a full front zippered opening. The garment provides insufficient coverage for wear without another outer garment. The submitted sample, style PW-6, is a woman’s jacket constructed from 100 percent polyester knit fabric. The jacket features long sleeves with rib knit cuffs, a funnel-type collar, two pockets at the waist, a full front zippered opening and a ribbed knit waistband. The applicable subheading for style PW-4 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests. The rate of duty will be 16.2 percent ad valorem. Effective January 1, 2004, the rate of duty will be 16.1 percent ad valorem. The applicable subheading for style PW-6 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty will be 28.4 ad valorem. Effective January 1, 2004, the rate of duty will be 28.2 ad valorem. Style PW-4 falls within textile category designation 659 and style PW-6 falls within textile category designation 635. Based upon international textile trade agreements products of China are currently subject to quota restraints 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 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.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division