CLA-2-61:OT:RR:NC:TA:359

Maristella Iacobello
Phillips – Van Heusen Corporation
200 Madison Avenue
New York, NY 10018

RE: The tariff classification of a woman’s garment from Macau

Dear Ms. Iacobello:

In your letter dated September 25, 2008, you requested a tariff classification ruling. We are returning your sample as per your request.

Style 6701 is a woman’s jacket that is constructed of 85% cotton and 15% polyester terry knit fabric. The garment features a stand up collar, full front zippered opening, two side inset pockets, long sleeves with tight fitting ribbed knit banded cuffs, and a tight fitting ribbed knit bottom band. The jacket extends to below the waist.

The applicable subheading for style 6701 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem.

Style 6701 falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division