The tariff classification of a men’s knit jacket and vest from China

NY M86642 October 16, 2006 CLA-2-61:RR:NC:TA:N3:356 M86642 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6110.30.3030 Mr. Karl Krueger DHL Danzas Air and Ocean 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a men’s knit jacket and vest from China Dear Mr. Krueger: In your letter dated September 8, 2006, you requested a tariff classification ruling on behalf of The Orvis Company, Inc. As requested, your samples will be returned. Item 58GK is a men’s jacket constructed from a three layer laminated fabric consisting of inner and outer layers of 100% polyester, finely knit pile fabric bonded to a middle layer of a polyurethane film. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; zippered pockets on the chest; zippered pockets below the waist; and a curved bottom with a drawcord and cordlocks. Item 58HK is a men’s vest constructed from a three layer laminated fabric consisting of inner and outer layers of 100% polyester, finely knit pile fabric bonded to a middle layer of a polyurethane film. The vest features a self-fabric stand-up collar; a full front opening with a zippered closure; oversized armholes; zippered pockets on the chest; zippered pockets below the waist; and a curved bottom with a drawcord and cordlocks. Although you suggest classification of both garments in heading 6113, HTSUS, following Chapter 60, Note 1 (c), the laminated fabric of both garments is not considered a fabric of heading 5903 because it is of knit pile construction. Consequently, the applicable subheading for Item 58GK will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Item 58HK will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% 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/. Item 58GK falls within textile category designation 634. Item 58HK falls within textile category designation 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski, Director, National Commodity Specialist Division