The tariff classification of a woman’s jacket and top from China and Hong Kong

NY L89145 December 21, 2005 CLA-2-62:RR:NC:N3:360 L89145 CATEGORY: Classification TARIFF NO.: 6204.39.8060; 6114.30.1020 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s jacket and top from China and Hong Kong Dear Ms. Boullet: In your letter dated November 30, 2005, you requested a classification ruling. The submitted samples will be returned to you as requested. Style S7WS15859-1 is a woman’s jacket constructed from 55 percent linen and 45 percent cotton woven fabric. The jacket features long sleeves with buttoned cuffs, a mandarin collar, one chest pocket, two pockets below the waist with snapped flaps a back vent, a lining and a full front opening secured by five buttons. Style S7WS16001-1 is a woman’s top constructed from 86 percent nylon, 9 percent polyester and 5 percent elastane knitted fabric. The top features a modified U-shaped neckline, an inner bra shelf, a side zippered pocket at the waist, 1 3/4-inch wide shoulder straps that criss-cross in the back. The top back edge is cut straight across from side seam to side seam. The applicable subheading for style S7WS15859-1 will be 6204.39.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of other textile materials: other: other: other: other. The duty rate will be 6.3 percent ad valorem ad valorem. The applicable subheading for style S7WS16001-1 will be 6114.30.1020, Harmonized tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s or girls’. The duty rate will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style S7WS15859-1 falls within textile category designation 835 and style S7WS16001-1 falls within textile category designation 639. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division