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NY M84550




July 27, 2006

CLA-2-61:RR:NC:TA:N3:356 M84550

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

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

Dear Ms. Boullet:

In your letter dated June 26, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Style EM2287 is a men’s jacket that features a full front opening with a zipper closure, a stand up zip-through collar, long sleeves with rib knit cuffs, two zippered inset pockets below the waist, and a rib knit waistband.

Style EM2287 is constructed from two different knit fabrics. The entire back panel, the sleeves and the front yoke are constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The remainder of the front panel is constructed from 80% acrylic, 20% nylon, jersey knit fabric that measures 9 stitches per 2 centimeters counted in the horizontal direction. The front panel is fully lined with 100% polyester, finely knit fabric that is napped on the inside surface.

The back panel, the front yoke and the sleeves comprise over 60 percent of the visible surface area and impart the essential character to the garment. Consequently, the applicable subheading for Style EM2287 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), 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 EM2287 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.

Sincerely,

Robert B. Swierupski

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