The tariff classification of a men’s knit jacket from Vietnam.

N043198 November 26, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101. 30.2010 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s knit jacket from Vietnam. Dear Ms. Greener: In your letter dated October 28, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 001-3985 is a men’s jacket constructed from two different knit fabrics. The majority of the garment is constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The undersleeves, the side panels, and the upper center back panel are constructed from 88% polyester, 12% spandex, finely knit fabric that is napped on the inside surface. The garment features a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered sleeves with close fitting cuffs; two zippered side entry pockets below the waist; a zippered pocket on the left chest; and a straight bottom with a drawcord and cordlocks. You state that you will import the same garment in men’s tall sizes as Style 001-3986. The applicable subheading for Styles 001-3985 and 001-3986 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ 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. 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/. Styles 001-3985 and 001-3986 fall within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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