The tariff classification of a woman’s bolero jacket from Hong Kong

NY L89920 January 31, 2006 CLA-2-61:RR:NC:TA:359 L89920 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Mr. Wayne Harris Mervyns, LLC 22301 Foothill Blvd. Mailstop 4015 Hayward, CA 94541 RE: The tariff classification of a woman’s bolero jacket from Hong Kong Dear Mr. Harris: In your letter received in this office on January 26, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 129542, is a woman’s bolero jacket that is constructed from 100% cotton, openwork knit fabric. The garment has three panels sewn together lengthwise and does not reach the waist. The garment features short sleeves and a full front opening with no means of closure. The sleeves, placket and the bottom are finished with ruffled ribbed fabric. You suggest that the garment be classified as a shrug in heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment has sufficient front coverage and meets the construction requirements of heading 6104, HTSUS. The applicable subheading for the bolero jacket will be 6104.32.0000, (HTSUS), which provides for women’s suit-type jackets, knitted: of cotton. The duty rate will be 14.9% 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/. The bolero 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