The tariff classification of a woman’s jacket from China

NY M80523 March 8, 2006 CLA-2-61:RR:NC:TA:359 M80523 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a woman’s jacket from China Dear Mr.Ryu: In your letter dated 2/20/06 you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 6323-5117, is a woman’s jacket that is constructed from 100% acrylic 2x2 rib knit fabric (the hood, the sleeves, the waistband) and 100% nylon, woven quilted fabric (portions of the front and back panels). The jacket features a hood, long raglan sleeves with turned up cuffs, a full front opening with a zipper closure, a right zippered chest pocket, 2 zippered flap pockets with non-functional buttons in the chest area, and a wide ribbed waistband. Three appliqués are on the left sleeve. The essential character of the jacket is given by the rib knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the jacket will be 6102.30.2010, HTSUS, which provides for women’s overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% 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 jacket 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