CLA-2-61:RR:NC:TA:N3:356 M83936
Ms. Karen Hong
Whispering Smith Company
1431 Broadway, 2nd Floor
New York, NY 10018
RE: The tariff classification of a men’s knit jacket from China
Dear Ms. Hong:
In your letter dated June 2, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.
Style MJK-Upgrade is men’s bomber-style jacket constructed from a three layer laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of foam, and an inner layer of 100% polyester, long pile knit fabric. The jacket features a stand-up collar; a full front opening with a zippered closure; long sleeves with banded cuffs; two slanted, welt pockets below the waist; and a banded bottom. The collar, the cuffs and the bottom band are finished with corduroy facing.
Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether it is laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Style MJK-Upgrade will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty will be 28.2% 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/.
Style MJK-Upgrade falls within textile category designation 634. 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 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