CLA-2-61:RR:NC:TA:359 M83514
Ms. Barbara Nichols
Spyder Active Sports, Inc.
4725 Walnut
Boulder, Colorado 80301
RE: The tariff classification of a knit jackets from Vietnam
Dear Ms. Nichols:
In your letter dated May 11, 2006, you requested a classification ruling. Your samples are being returned as requested.
The submitted sample, style number 7310, is a woman’s jacket that is constructed from two fabrics that are laminated together with 100% polyurethane. The outer fabric is constructed from 96% polyester, 4% spandex woven fabric and is bonded to an inner fabric that is constructed from a 100% polyester Sherpa fleece knit pile fabric. The jacket features a drawstring hood, long sleeves with adjustable Velcro cuffs, under arm zippered vents, a full front opening with a zipper closure, 2 front vertical zippered pockets in the waist area, a zip out powder skirt, and a hemmed drawstring bottom. Spyder logos are on the front left panel and the back panel.
The submitted sample, style 7440, is a boy’s jacket that is constructed from two fabrics that are laminated together with 100% polyurethane. Style 7311 (not submitted), is a woman’s version of the same jacket. The outer fabric is constructed from 96% polyester, 4% spandex woven fabric and is bonded to an inner fabric that is constructed from 100% polyester plain fleece knit pile fabric. The jacket features a mock collar, long sleeves with adjustable Velcro cuffs, a full front opening with a zipper closure, 2 front vertical zippered pockets in the waist area, a zippered left chest pocket, and a hemmed drawstring bottom. Spyder logos are on the left front and back of the garment.
The tariff classification of these garments is governed by the rules used to classify their fabrics; Legal note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for styles 7310 and 7311 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…ski jackets…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 7440 will be 6101.30.2020 (HTSUS), which provides for men’s or boys’ overcoats…ski-jackets…and similar articles, knitted, other than those of heading 6103: of man made fibers: other: other: boys’. 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 7310 and 7311 fall within textile category designation 635. Style 7440 falls in category 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 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 Camille R. Ferraro at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division