The tariff classification of a men’s bonded knit garment from China.

N028578 June 13, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s bonded knit garment from China. Dear Ms. Halliburton: In your letter dated May 9, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style J8-051 is a men’s shirt-jacket styled garment constructed from a bonded fabric consisting of an outer layer of 100% polyester, micro fleece knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, brushed tricot knit fabric. The polyurethane film is not visible in cross section. Style J8-051 has a pointed collar; a full front opening with a six snap closures; long sleeves with snap closures at the cuffs; two pockets with flaps and snap closures on the chest; two side seam pockets below the waist; and a straight, hemmed bottom with side slits. Because the polyurethane film is not visible to the naked eye in cross section, classification in HTSUS 6113 is precluded. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Consequently, the applicable subheading for Style J8-051 will be 6110.30.3053, 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: men’s or boy’s: other. 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/. Style J8-051 falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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