CLA-2-61:OT:RR:NC:TA:N3:356
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Blvd., Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s bonded jacket from China.
Dear Ms. Halliburton:
In your letter dated June 11, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Style J5-181B is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, knit brushed pile fabric.
The garment has a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered, close fitting sleeves; a zippered pocket on the left chest; two zippered slash pockets below the waist; a woven fabric lining on the front panels; three inner pockets, one with a zipper closure and one with a hook and loop closure; and a straight bottom with a drawcord and cordlocks.
Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Because the garment is of knit construction, classification as a water resistant garment is not available.
Consequently, the applicable subheading for Style J5-181B will be 6101.30.2010, 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 man-made fibers: 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 J5-181B falls within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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