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NY L84815

May 31, 2005

CLA-2-61:RR:NC:TA:N3:356 L84815


TARIFF NO.: 6101.30.2010

Mr. Jeffrey O. Gregory
Design Resources, Inc.
8900 State Line Road, Suite 500
Leawood, KS 66206

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

Dear Mr. Gregory:

In your letter dated May 4, 2005, you requested a tariff classification ruling. As requested, your sample will be returned.

Style AM5643 is a men’s jacket constructed from a three layer fabric consisting of a 100 percent polyester, knit pile fabric bonded to a 100 percent polyester, finely knit interlock fabric with a middle layer of a polyurethane film. The garment uses reverse fabric construction. The center front and rear panels and the outer sleeves use the interlock side as the outer surface, while the side panels and undersleeves use the knit pile side as the outer surface.

The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves finished with elasticized capping; two zippered pockets below the waist; and a straight bottom finished with elasticized capping.

Following Chapter 60, Note 1(c), this tri-laminate fabric is not considered a fabric of heading 5903 because of the knit pile component. Consequently, the applicable subheading for Style AM5643 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 is 28.2 percent ad valorem.

Style AM5643 falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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.


Robert B. Swierupski

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