United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J88518 - NY J88561 > NY J88525

Previous Ruling Next Ruling
NY J88525

September 24, 2003

CLA-2-61:RR:NC:TA:N3:356 J85525


TARIFF NO.: 6101.30.2010

Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a men’s knit jacket from Singapore.

Dear Ms. Greener:

In your letter dated August 18, 2003, which was received by this office on August 27, 2003, you requested a tariff classification ruling. As requested, your sample is being returned.

Style 051-0080 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of a 100 percent polyester, finely knit interlock fabric, a middle layer of a plastic membrane, and an inner layer of a 100 percent polyester, finely knit brushed fabric. The plastic membrane is not visible in cross section. Style 051-0080 is close fitting and features a stand up self-fabric collar; a full front opening with a zippered closure; long, close fitting sleeves; zippered pockets below the waist; and a straight bottom.

Because the plastic membrane is not visible to the naked eye, classification in 6113, HTS, 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 051-0080 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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: men’s. The rate of duty will be 28.4 percent ad valorem.

Style 051-0080 falls within textile category designation 634. Based upon international textile trade agreements, products of Singapore are subject to visa requirements and quota restraints.

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 Textile Status Report for Absolute Quotas, which is available at our 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 Mary Ryan at 646-733-3271.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: