CLA-2-61:RR:NC:TA:359 G88745
Ms. Gina Whitehead
Classification Assistant
Warnaco, Inc.
90 Park Avenue, 12th Floor
New York, NY 10016
RE: The tariff classification of a woman’s outerwear jacket from China
Dear Ms. Whitehead:
In your letter dated March 22, 2001, you requested a tariff classification ruling.
Your sample is returned as requested.
Style FD1JD0212 is a woman’s outerwear jacket that is made from a laminated fabric that consists of an outer layer of 100% polyester woven, sueded fabric and an inner layer of 63% polyester, 37% acrylic, “sherpa-style” knitted pile fabric. The jacket features a collar, a full-front opening with a zippered closure which extends through the collar, two side-opening pockets at the waist and turned-up cuffs. Since this jacket is made from laminated fabric, its classification is governed by Legal Note 1 (c), Chapter 60, Harmonized Tariff Schedule of the United States, which states:
This chapter does not cover:
(c) knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, covered or laminated, remain classified in heading 6001.
For classification purposes, therefore, the controlling fabric is the knitted pile fabric
The applicable subheading for the woman’s outerwear jacket, Style FD1JD0212 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats…windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of manmade fibers: other: other: women’s. The duty rate will be 28.7% ad valorem.
The jacket falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be effected and should also be verified at the time of shipment.
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 Mike Crowley at 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division