The tariff classification of a woman’s jacket from China

NY L84978 May 27, 2005 CLA-2-61:RR:NC:TA:359 L84978 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Yvonne Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a woman’s jacket from China Dear Ms. Whitley: In your letter dated May 13, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number ZYWF05-33513, is a woman’s reversible jacket. Both sides are constructed from 100% cotton, knit fabric. The jacket features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo-style pockets in the waist area, and a ribbed bottom. These features are on each side of the jacket. On the solid color side of the jacket there is a vertical ribbed strip of fabric extending from the underarm to the waist. On the same side there is an embroidered “Zoo York” design across the chest. On the print side of the jacket there is an apple appliqué on the upper left panel. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem. The jacket falls within textile category designation 335. 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