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NY N022231

February 14, 2008



TARIFF NO.: 6113.00.9035; 6110.30.3053

Mr. David C. Williams, Esq.
DC Williams & Associates
8 Brook Lane
Cortlandt Manor, New York 10567

RE: The tariff classification of a man’s garment set from China

Dear Mr. Williams:

In your letter dated January 17, 2008, on behalf of your client, Kindnoon Offshore Trading Co., Ltd., you requested a classification ruling.

The sample submitted, style number H7J “Men’s 2-in-1 Camouflage Jacket,” is a man’s two-piece set consisting of a thigh-length outer jacket and a hip-length inner garment, which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket has a shell composed of a printed camouflage design brushed flat knit 100% polyester fabric that has a visible breathable polyurethane lamination on the inner surface. The jacket is lined with a finely knit polyester fleece fabric that is quilted to a nonwoven batting insulation. The jacket has a self-fabric zip-off hood with a drawcord tightening and a chin guard secured by a hook and loop fastener, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and a secondary zipper for attaching the inner garment. An overlapping flap with seven snaps covers the front zipper area. The jacket also has two vertical zippered pockets above the waist, two side seam zipper openings that extend under the armholes and feature a mesh insert for ventilation, two inner pockets, an inner drawcord tightening at the waist, two front pockets below the waist with flaps secured by snap closures, long sleeves with cuffs composed of a knit nylon fabric on the inner and outer surface with an expandable rubber in between, a tab with a hook and loop fastener on each cuff, a zippered pocket on the upper portion of each sleeve and a straight cut hemmed bottom. Inner tabs with a snap closure at the nape of the neck and at the wrist areas are used for attachment of the inner garment.

The inner garment has a shell composed of a printed camouflage design finely knit 100% polyester fabric brushed on the inner surface. The garment is lined in the front panels with a woven 100% nylon fabric. The garment has a stand-up collar, a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elasticized cuffs, a zippered pocket on the left chest, two front pockets with zipper closures at the waist and a wide loose fitting hemmed bottom. Elasticized loops on the rear portion of the collar and on the outer portion of the wrist areas are used for attachment to the outer jacket.

The samples are being returned to you as you have requested.

The applicable subheading for the outer jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The duty rate will be 7.1 percent.

In your letter you suggested HTS 6101.30.2010 as the classification for the inner garment. This garment is not considered a jacket because of the loose fitting hemmed bottom, which does not provide protection against the elements. Consequently, the applicable subheading for the inner garment will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other, other, other, other. The duty rate will be 32 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/.

The outer jacket falls within textile category 634. The inner garment falls within textile category 638. 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. 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 W. Raftery at 646-733-3047.


Robert B. Swierupski

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