The tariff classification of a woman’s jacket and pin from China

NY L84979 May 27, 2005 CLA-2-61:RR:NC:TA:359 L84979 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 7117.19.9000 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 and pin from China Dear Ms. Whitley: In your letter dated May 13, 2005, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, style ZYWF05-33509 is comprised of an unattached hood with a decorative pin and a jacket that are constructed from 70% cotton, 30% polyester, knit fabric. Style ZYWF05-33509 features a reversible drawstring hood that covers the shoulders. It features a decorative pin on the front right side and a full front opening with a textile belt closure. The jacket features a mock collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front vertical pockets in the waist area, and a ribbed bottom. “Zoo York” is embroidered on the left chest. The collar on the jacket corresponds in color and construction with the hood. The hood and the jacket are considered as a composite good. The essential character of style ZYWF05-33509 is given by the jacket; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted. The applicable subheading for style ZYWF05-33509 will be 6102.20.0010, (HTS), which provides for women’s overcoats…wind breakers, 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 applicable subheading for the pin will be 7117.19.9000, which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other…other. The rate of duty will be 11% ad valorem. Style ZYWF05-33509 falls within textile category designation 335. The pin does not need a visa. 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