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NY N026096




May 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Mr. Mark Beal
NOA Group LLC
3629 N. Hydraulic
Wichita, KS 67219

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

Dear Mr. Beal:

In your letter dated April 9, 2008, you requested a tariff classification ruling for Gander Mountain. As requested, your sample will be returned.

Item # WB6 is a men’s jacket constructed from 100% polyester, finely knit brushed pile fabric that has a polyurethane laminate applied to the inside surface. The garment is fully lined with 100% polyester, finely knit fabric with polyester fiberfill batting.

Item # WB6 features an adjustable, self-fabric, detachable hood with a drawcord and cordlocks; a full front opening secured by six snaps and a zippered closure; a storm flap; long sleeves with cuffs tightened by hook and loop closures; zippered openings at the under arms for ventilation; zippered pockets with flaps on the upper portion of each front panel; two zippered pockets with flaps below the waist; two bellows pockets with flaps and snap closures below the waist; a rubber logo on the flap of the left bellows pocket; embroidery on the flap of the right bellows pocket; an inner zippered pocket on the left side; a hanger loop with embroidery and two rivets on the back panel; and a straight bottom with a drawcord and cordlocks.

Although you suggest classification for Item # WB6 in HTS 6113.00.90, the fabric does not fall within heading 5903 because it is a laminated knit pile fabric. Following Chapter 60, Note 1(c), laminated knit pile fabric is classifiable in heading 6001.

Consequently, the applicable subheading for Item # WB6 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/.

Item # WB6 falls within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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