CLA-2-62:RR:NC:WA:357 M80748
Mr. Nicholas D’Andrea
Delmar International, Inc.
147-55 175th Street
Jamaica, New York 11434
RE: The tariff classification of an unfinished men’s jacket shell from China
Dear Mr. D’Andrea:
In your letter dated January 30, 2006, on behalf of Rennoc Corporation, you requested a classification ruling.
The item submitted is an unfinished jacket shell that will be imported and finished in the United States. The jacket shell is constructed of front and rear body panels composed of a woven 100% wool fabric and leather sleeves. When imported the jacket shelI will not have a lining, collar, cuffs, bottom hem treatment or closure device. When the jacket is finished in the United States it will be identified as style number 275, “Wool Varsity Jacket”.
The jacket shell is hip-length, has a round neckline and a full front opening. The item also has long sleeves and two front slant pockets trimmed with leather located at the waist.
In your letter you suggested classification for the jacket shell under HTSUS 6217.90.9030.
General Rule of Interpretation 2 (a) states that an incomplete or unfinished article will be classified as the finished article when it has the essential character of the complete or finished article. In this case the imported portion lacks only its lining and trim components and is considered to have the essential character of a finished jacket.
The applicable subheading for the jacket shell will be 6201.91.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles: of wool or fine animal hair. The duty rate will be 49.7¢/kg + 19.7 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 jacket shell falls within textile category designation 434. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division