CLA-2-62:NEW:TCB1:I24 C85046

Mr. William Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084

RE: The tariff classification of a man's flannel shirt jacket with sherpa lining from South Africa.

Dear Mr. Vollmerhausen:

In your letter dated February 26, 1998, you requested a tariff classification ruling. The sample submitted, style number 1459-61, is a man's woven 80 percent cotton/ 20 percent polyester flannel shirt jacket, with sherpa lining. The garment features a full front opening with button closures, two button down flap chest pockets, shirt collar and hem, and button cuffs. The sample is being returned.

The applicable subheading for the garment will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers, and similar articles, of cotton. The rate of duty will be 9.8 percent ad valorem.

The garment falls within textile category designation 334. As a product of South Africa this merchandise currently is not subject to visa requirements or quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage
Area Director
Newark, New Jersey