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NY L89867

February 10, 2006

CLA-2-61:RR:NC:TA:N3:356 L89867


TARIFF NO.: 6101.30.2010

Ms. Mary Doolittle
A. H. Carter & Associates, Inc.
25802 74th Avenue S.
Kent, WA 98032

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

Dear Ms. Doolittle:

In your letter dated January 6, 2006, you requested a tariff classification ruling on behalf of Summit Resource Imports. As requested, your sample will be returned.

Style 510 is a men’s jacket that features a stand-up collar; a full front opening with a zipper closure; long, tapered sleeves; zippered inset pockets below the waist; an inside zippered pocket on the left chest; and a straight bottom with a drawcord and cordlocks.

Style 510 is constructed from both knit and woven fabrics. The major portion of the front panel and the major portion of each sleeve is constructed from 100% polyester, quilted woven fabric with 100% polyester batting. The entire back panel, the side panels, the collar, and the remainder of the sleeves are constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric bonded to a middle layer of a polyurethane film with an inner layer of 100% polyester, flat knit fabric.

The laminated knit fabric comprises over 60% of the visible surface area and imparts the essential character to the garment. Consequently, the applicable subheading for Style 510 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: other: men’s. The rate of duty is 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/.

Style 510 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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