The tariff classification of a woman’s jacket from Vietnam

NY K80993 January 23, 2004 CLA-2-61:RR:NC:TA:359 K80993 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s jacket from Vietnam Dear Mr. Hoffacker: In your letter dated December 18, 2003, you requested a classification ruling on behalf of Miss Erika, Inc., Bristol, Pennsylvania. As requested, your sample is being returned to you. Your sample, style 76873, is a woman’s jacket that is constructed from three layers of fabric that are sewn together by means of quilting. The inner and outer layers consist of 100% cotton jersey knit fabric. The garment features a mock collar, long hemmed sleeves, a full front zippered opening and a hemmed bottom. Inserted between the jersey knit fabric is a 100% polyester fiber filling. This three-layered fabric insures that the jacket provides the wearer with warmth and protection from the elements. The applicable subheading for the jacket will be 6102.20.0010, 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 cotton: women’s. The duty rate will be 15.9% ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements this product from Vietnam is subject to quota and requires 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