CLA-2-61:OT:RR:NC:TA:357

Ms. Sandra Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Romulus, MI 48174

RE: The tariff classification of a women’s knit outerwear jacket from Vietnam

Dear Ms. Wieckowski:

In your letter dated September 9, 2008, on behalf of Solstice Outdoor, Inc., you requested a classification ruling. A sample was submitted and is being returned to you.

The item in question, style M/L226, Atlas Soft Shell Jacket, is a women’s outerwear jacket made from a 100% polyester knit fabric. The front and back panels and the sleeves are made from a laminated fabric with a plastic film in the center, which is visible in cross-section, while the side panels are made from a single layer uncoated knit fabric. The jacket has long, hemmed sleeves, a full front opening with a zipper that extends through the top of the collar, which has an elasticized drawstring with cord lock, a left chest pocket with a vertical zipper closure, a zippered pocket in the lower back and an elasticized drawstring with a cord lock through the bottom hem.

The applicable subheading for the jacket will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other women’s or girls’ coats and jackets, other than of cotton. The duty rate will be 7.1 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/.

This jacket falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 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 William Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division