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NY N015059




August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6110.20.2040

Mr. Andre Ryu
Wicked Fashion, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

RE: The tariff classification of a men’s sweatshirt and knit jackets from China.

Dear Mr. Ryu:

In your letter dated July 27, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 7321-1592 is a men’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1592 has an all over printed design and features a self-fabric hood with a drawstring and a lining of waffle knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; inset pockets below the waist; and a rib knit bottom.

Style 7321-1554 is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric is napped on the inside surface. Style 7321-1554 features a self-fabric hood with a drawstring and a lining of waffle knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; a half-moon sweat patch at the rear neckline; large appliqués and embroidery on the center chest; and a rib knit bottom.

Style 7321-1573 is a men’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1573 has an all over printed design and features a self-fabric hood with a drawstring and a lining of waffle knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; a center rear zipper that extends from the waistband to the front of the hood; inset pockets below the waist; a sweat patch at the rear neckline; and a rib knit bottom.

Style 7321-1547 is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1547 features a self-fabric hood with a drawstring and a lining of jersey knit fabric; long sleeves with rib knit cuffs; a pouch pocket below the waist; a half-moon sweat patch at the rear neckline; screen printing and large appliqués on the center chest; a woven fabric label sewn to the left side of the pouch pocket; and a rib knit bottom.

Style 7321-1537 is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1537 features a self-fabric hood with a drawstring and a lining of jersey knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; a half-moon sweat patch on the rear panel; a rubber-like appliqué on the left chest; a large screen print design on the rear panel; a woven fabric label sewn to the left pocket; and a rib knit bottom.

The applicable subheading for Styles 7321-1592, 7321-1554, 7321-1573 and 7321-1537 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.

The applicable subheading for Style 7321-1547 will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: sweatshirts: men's or boys'. The rate of duty is 16.5% 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/.

Styles 7321-1592, 7321-1554, 7321-1573 and 7321-1537 fall within textile category designation 334. Style 7321-1547 falls within textile category designation 338. 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.

Sincerely,

Robert B. Swierupski

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