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NY M86246

September 27, 2006

CLA-2-62:RR:NC:TA:357 M86246


TARIFF NO.: 6202.99.1000

Ms. Temmy Paek
Ivy Customs Service, Inc.
11099 S. La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of a women’s reversible padded, sleeveless jacket from Vietnam

Dear Ms. Paek:

In your letter dated August 28, 2006, on behalf of Samsung America dba CS Focus, you requested a classification ruling. The sample you submitted will be returned as you requested.

The item in question, style #15434 22077 10743, is a reversible outerwear garment with one side made from a 95% acetate/5% spandex knitted corduroy fabric, and the other side made from a woven 100% silk fabric. Both sides are quilted to a nonwoven batting in the center. The garment is trimmed with an imitation fur and has a single hook and eye front closure.

Neither the knit side nor the woven side provides the essential character to the garment. Therefore, in accordance with General Rule of Interpretation 3(c), this item is classified in the provisions for woven garments in Chapter 62, HTSUS.

The applicable subheading for the padded, sleeveless jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of other textile materials, containing 70 percent or more by weight of silk or silk waste. The duty rate will be Free.

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 padded, sleeveless jacket falls within textile category 735. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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