United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N010728 - NY N010815 > NY N010798

Previous Ruling Next Ruling
NY N010798

June 5, 2007



TARIFF NO.: 6101.20.0010

Mr. Michael Lambert
Ms. Pam L. Blattel
Limited Customs Services, Inc.
Two Limited Parkway
Columbus, OH 43230

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

Dear Mr. Lambert and Ms. Blattel:

In your letter dated May 4, 2007, you requested a tariff classification ruling on behalf of Express, a division of Limited Brands (Mast Industries). As requested, your sample will be returned.

Style 22F3404 is a men’s jacket composed of both knit and woven fabrics. The major portion of the front panel and the rear yoke are constructed from 100% nylon, woven fabric quilted with 100% polyester fiberfill batting. The remainder of the garment is constructed from 100% cotton, French terry knit fabric. Style 22F3404 features a hood, a full front opening with a zippered closure, long sleeves with rib knit cuffs, pouch pockets below the waist, and a rib knit bottom.

The knit fabric, which comprises over 70% of the weight of the garment and over 60% of the visible surface area of the garment, imparts the essential character to the garment. Consequently, the applicable subheading for Style 22F3404 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% 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 22F3404 falls within textile category designation 334. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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

Previous Ruling Next Ruling

See also: