The tariff classification of a woman’s jacket from China

NY L85833 July 1, 2005 CLA-2-61:RR:NC:TA:359 L85833 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Jada Evans May Merchandising Company 615 Olive Street St. Louis, Missouri 63101 RE: The tariff classification of a woman’s jacket from China Dear Ms. Evans: In your letter dated June 22, 2005, you requested a classification ruling. A garment, identified as style 81478 was submitted and will be returned as you have requested. The garment has a faux fur exterior shell, made of 80% acrylic and 20% polyester knit fabric. The jacket is lined with 100% polyester fabric. The garment features a portrait collar, ¾ length sleeves without cuffs, a polyvinyl chloride faux leather tie belt and a wrap front, which is secured with a hook and eye closure. The jacket extends slightly below the waist. You suggested classification of this garment under heading 4304 of the Harmonized Tariff Schedule. As the faux fur is obtained by knitting it is precluded from classification in this heading by virtue of Note 5 to Chapter 43, which states: “Throughout the tariff schedule the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).” The applicable subheading for style 81478 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ overcoats, carcoats…windbreakers and similar articles, knitted or crocheted, other that those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% ad valorem. Style 81478 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