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NY K84096

July 7, 2004
CLA-2-61:RR:NC:TA:N3:356 K84096


TARIFF NO.: 6101.30.2010

Ms. Tara Savanko
Winterco Outdoor Inc.
1679 32nd Avenue NE
Alberta, Canada T2E 7Z5

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

Dear Ms. Savanko:

In your letter dated March 10, 2004, you requested a tariff classification ruling for Styles TUS014 and TWS014. We regret that we cannot issue a classification ruling for Style TWS014 without a sample. The classification of Style TUS014 was delayed due to laboratory analysis. That analysis has now been completed. As requested, your sample will be returned.

Style TUS014 is constructed from a laminated fabric consisting of an outer layer of 95 percent polyester, 5 percent spandex woven fabric bonded to an inner layer of a 95 percent polyester, 5 percent spandex, finely knit, brushed pile fabric. The jacket features a stand-up collar, a full front opening with a zippered closure; long, hemmed sleeves with a tab and a hook and loop fastener at the wrist; two zippered slash pockets below the waist; and a straight bottom with a drawcord and cordlocks. Style TUS014 is identified as a unisex jacket; however, since the garment is made to men’s specifications, it will be classified as a men’s garment.

Although you suggest classification in HTS 6113.00.9025, this fabric does not fall within heading 5903 because the inner layer of the fabric is of knit pile construction. 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 Style TUS014 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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 percent ad valorem.

Style TUS014 falls within textile category designation 634. Based upon international textile trade agreements, products of Vietnam are not presently subject to visa requirements or 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 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.


Robert B. Swierupski, Director,
National Commodity Specialist Division

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