The tariff classification of a women’s knit jacket from China.

NY M81705 March 15, 2006 CLA-2-61:RR:NC:N3:359 M81705 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Susan Park Quiksilver Americas, Inc. 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of a women’s knit jacket from China. Dear Ms. Park: In your letter dated February 28, 2006, you requested a classification ruling. You submitted a sample of a jacket that will be returned as you have requested. Style E467048 is a women’s jacket made of 60% cotton and 40% acrylic knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a full front zippered opening, a mock turtleneck collar, front pockets, ribbed cuffs and a close fitting ribbed waistband. You suggested that the jacket be classified as a cardigan, knit to shape, under heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Style 128168-FA ’06, with its tight fitting cuffs and waistband, is more accurately classified as a jacket. The applicable subheading for style E467048 will be 6102.20.0010, HTSUS, which provides for Women’s or girls’ overcoats…windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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/. Style E467048 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division