The tariff classification of a woman’s bolero jacket from China

NY L82376 February 23, 2005 CLA-2-61:RR:NC:TA:359 L82376 CATEGORY: Classification TARIFF NO.: 6104.33.2000 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s bolero jacket from China Dear Ms. Sarmiento: In your letter dated February 4, 2005, on behalf of Norton, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style A7ZSJK, is a woman’s bolero jacket that is constructed from 100% acrylic, knit fabric with a faux fur collar that is attached to the neck with 11 buttons. The garment does not reach the waist in the front. It is made with two front panels and one back panel which are sewn together lengthwise. The garment features a detachable faux fur collar, a deep V-neckline, long sleeves with ribbed cuffs, a full front opening with 2 button closures, and a ribbed bottom. The faux fur collar and the jacket are considered as a composite good. The essential character is given by the bolero jacket; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3 noted. The applicable subheading for the bolero jacket will be 6104.33.2000, HTS, which provides for women’s suit-type jackets, knitted: of synthetic fibers: other. The rate of duty will be 28.2% ad valorem. The bolero jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division