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NY M82424

May 12, 2006

CLA-2-61:RR:NC:TA:357 M82424


TARIFF NO.: 6113.00.9025

Mr. Brian Reinecke
MKC Customs Brokers Int’l Co.
P.O. Box 66332
Chicago, IL 60666

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

Dear Mr. Reinecke:

In your letter dated April 10, 2006, on behalf of Mornington Corporation, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The submitted sample is representative of one style of garment in two fabrications, the only difference being the fiber content. Style “Southwest 65/35” (80001), is a men’s jacket made from a knitted 65% polyester/35% cotton fabric with a backing of expanded polyurethane to which flock fiber has been applied. The jacket has a full front opening with a zipper closure, long sleeves, rib knit cuffs and waistband, a self-fabric hood with a drawstring tightening and slant pockets at the waist.

The same jacket will be produced in a 50% cotton/50% polyester blend, designated “Southwest 50/50.”

In your letter you suggested that both versions of this garment be classified in subheading 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS). We are unable to rule on the classification of the “Southwest 50/50” because, although the industry accepts some variation in a 50/50 blend, there is no provision in the tariff for such variations when calculating chief weight. Small weight changes invariably occur in fabric from one production run to another and could therefore change the chief weight of a 50/50 blend. A ruling holding that the merchandise is classifiable as “other than of cotton,” based on General Rule of Interpretation 3(c) would represent a merely theoretical outcome and would be contrary to the sound administration of Customs.

The applicable subheading for the “Southwest 65/35” jacket will be 6113.00.9025, which provides for other garments, made up of fabrics of heading 5903, 5906 or 5907: coats and jackets, other than of cotton. The duty rate will be 7.1 percent 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/.

This jacket 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 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 William Raftery at 646-733-3047.


Robert B. Swierupski

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