The tariff classification of women’s knit jackets from China

NY M83226 June 2, 2006 CLA-2-61:RR:NC:TA:359 M83226 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of women’s knit jackets from China Dear Ms. Boullet: In your letter dated May 11, 2006, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style number F7WO18549, is a woman’s reversible jacket that is constructed from two layers of 100% polyester fleece knit pile fabric that are bonded together. This garment is normally worn over other garments for warmth and protection from the elements. The jacket features, on both sides, the following: a stand-up collar that can be folded down; long sleeves; a full front opening with a zipper closure; 2 front zippered pockets at the waist; a hemmed bottom. A “Columbia Sportswear” logo is on the left pocket on each side of the jacket. The submitted sample, style number F7WO18089, is a woman’s jacket that is constructed from two fabrics that are bonded together. The garment is normally worn over other garments for warmth and protection from the elements. The outer fabric is constructed from 100% polyester woven fabric and is bonded to an inner fabric that is constructed from a 100% polyester fleece knit pile fabric. The jacket features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front inset zippered pockets at the waist and a hemmed bottom. A “Columbia Sportswear” logo is on the left sleeve. The tariff classification of these garments is governed by the rules used to classify their fabrics; Legal note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for both jackets will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…ski jackets…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/. Both jackets fall 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