CLA-2-61:RR:NC:TA:N3:356
Mr. Mohammad Akram
Vandegrift Forwarding Inc.
1 Evertrust Plaza
Jersey City, NJ 07302
RE: The tariff classification of men’s, boys’ and women’s knit garments from China.
Dear Mr. Akram:
In your letter dated June 21, 2007, you requested a tariff classification ruling on behalf of L.L. Bean, Inc. As requested, your samples will be returned.
Style OWP05 is a men’s jacket constructed from 91% cotton, 9% polyester, finely knit fabric that is napped on the inside surface. Style OWP05 features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; and a rib knit bottom.
Style OKD29 is a men’s jacket constructed from 91% cotton, 9% polyester, finely knit fabric that is napped on the inside surface. Style OKD29 features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; and a rib knit bottom.
Style OFFV6 is a women’s cardigan constructed from 100% cotton, double knit fabric the outer surface of which measures more than 9 stitches per two centimeters counted in the direction the stitches were formed. Style OFFV6 features a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; two pouch pockets below the waist; and a straight, hemmed bottom.
Style OFDJ6 is a boys’ jacket constructed from 85% cotton, 15% polyester, finely knit French terry fabric. The body of the jacket and the hood are lined with 100% polyester, knit pile fabric and the sleeves are lined with 100% cotton, jersey knit fabric. Style OFDJ6 features a self-fabric hood; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; and a rib knit bottom.
The applicable subheading for Styles OWP05 and OKD29 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% ad valorem.
The applicable subheading for Style OFDJ6 will be 6101.20.0020, 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 cotton: boys’. The rate of duty is 15.9% ad valorem.
The applicable subheading for Style OFFV6 will be 6110.20.2079, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s: other. The rate of duty will be 16.5% 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/.
Styles OWP05, OKD29 and OFDJ6 fall within textile category designation 334. Style OFFV6 falls within textile category designation 339. 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
Director,
National Commodity
Specialist Division