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NY J88422

September 22, 2003

CLA-2-61:RR:NC:TA:359 J88422


TARIFF NO.: 6102.20.0010

Mr. Herbert J. Lynch
Sullivan & Lynch
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of a woman’s jacket from Taiwan

Dear Mr. Lynch:

In your letter dated September 9, 2003, on behalf of Susan Bristol, Inc., you requested a tariff classification ruling.

The submitted sample, style number 1412406, is a woman’s jacket that is made from 95% cotton, 5% spandex, knit fabric (the hood, the sleeves, large sections of the front panel, large sections of the back panel) and 98% cotton, 2% spandex, woven fabric ( small sections of the shoulders, sections of the front and back panels). The jacket features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom.

Although you suggest that the garment is classified in item 6110.20.2075 HTS, we note that classification is precluded from heading 6110 HTS because of the ribbed tightening at the sleeve cuffs and at the bottom of the garment.

Your sample is being returned as requested.

The applicable subheading for jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoatswindbreakers and similar articles, knitted: of cotton: women’s. The rate of duty will be 16% ad valorem.

The jacket falls within textile category designation 335. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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