The tariff classification of a woman’s jacket from China

NY L86064 July 14, 2005 CLA-2-61:RR:NC:TA:359 L86064 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Linda M. Rasco Metro 74 Lake Street, Suite 201 Rouses Point, NY 12979 RE: The tariff classification of a woman’s jacket from China Dear Ms. Rasco: In your letter dated June 27, 2005, on behalf of Lululemon Athletica, 2955 Hebb St., Vancouver, B.C., you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number LW4012 is a woman’s jacket that is constructed from 80% cotton, 20% polyester, knit fabric that is brushed on the inner surface. The jacket features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front pockets in the waist area, and a ribbed bottom. A “Lululemon Athletica” logo is sewn on the hood. This garment is precluded from heading 6104, Harmonized Tariff Schedule of the United States (HTS) because it does not have suit-type jacket styling. Also suit-type jackets cannot have zippers. The applicable subheading for the jacket will be 6102.20.0010, (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