The tariff classification of men’s knit jackets from China

N043918 December 8, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Mr. Wil Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of men’s knit jackets from China Dear Mr. Gonzalez : In your letter dated November 5, 2008, you requested a tariff classification ruling on behalf of Alpinestars. As requested, your samples will be returned. Style 420508 “Truce Stripe Tech Hood Zip Up Jacket” is constructed from a bonded fabric consisting of an outer layer of 100% polyester, interlock knit fabric and an inner layer of 100% polyester, finely knit pile fabric. The jacket features a self-fabric hood with an elastic drawcord and cordlocks; a full front opening with a zippered closure; a rubberized logo on the left chest; long, raglan, sleeves with banded cuffs; two zippered pockets below the waist; and a banded bottom. Style 420518 “Brougham Tech Hood Zip Up Jacket” is constructed from a bonded fabric consisting of an outer layer of 100% polyester, interlock knit fabric and an inner layer of 100% polyester, finely knit pile fabric. The jacket features a stand-up collar with an underside of rib knit fabric; a zip off self-fabric hood with an elastic drawcord and cordlocks; a full front opening with a zippered closure; a rubberized logo on the left chest; long sleeves with rib knit cuffs; a thumb loop on each cuff; two zippered pockets below the waist; and a rib knit bottom. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Styles 420508 and 420518 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 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/. Styles 420508 and 420518 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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