CLA-2-61:RR:NC:TA:N3:356 F88730
Ms. Maria E. Celis
Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street, 34th Floor
New York, NY 10004
RE: The tariff classification of a men’s knit jacket and vest from China.
Dear Ms. Celis and Mr.Peterson:
In your letter dated June 20, 2000, you requested a tariff classification ruling on behalf of Superb International, Inc. Our response has been delayed due to an analysis performed by our Customs Laboratory. As requested, your samples will be returned.
Style SO-1401 consists of a men’s “Sporting Timber” jacket and vest. The jacket and vest are constructed from a trilaminate (three layer) “sandwich fabric” consisting of an outer layer of 82 percent acrylic, 18 percent wool, jersey knit fabric, a middle layer of a plastic membrane, and an inner layer of 100 percent polyester, finely knit, brushed pile fabric. The plastic membrane is laminated to the inner and outer layers.
The jacket features a full front opening with a zippered closure; a self-fabric hood; long sleeves with rib knit cuffs; two pouch pockets below the waist; and a rib knit bottom.
The vest features a V-neckline; oversized armholes; a full front opening with four snap closures; a detachable stand up collar that zips into the neckline and has four snap closures; two zippered storage pockets below the waist; a side zippered storage
pocket on the left chest; two pockets on the upper chest with flaps and snap closures; three cartridge holders above the top pocket on the left panel; and a straight bottom finished with nylon woven capping. The pockets are designed for the storage of hunting and fishing accessories.
Because the inner surface of the trilaminate fabric is of brushed pile construction, the fabric is not considered a fabric of heading 5903, based on Chapter 60, Legal Note 1(c). Consequently, the applicable subheading for the jacket of Style SO-1401 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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 28.7 percent ad valorem.
The applicable subheading for the vest of Style SO-1401 will be 6114.30.3060, Harmonized Tariff Schedule of the United States, (HTS), which provides for: other garments, knitted or crocheted: of man-made fibers: other: other: other: men’s or boys’. The duty rate will be 15.3 percent ad valorem.
The jacket of Style SO-1401 falls within textile category designation 634. The vest of Style SO-1401 falls within textile category designation 659. Based upon international textile trade
agreements, products of China are subject to a visa requirement and quota restraints.
The designated textile and apparel categories and their quota and visa status are the results of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition the designated textile and apparel categories may be subdivided
into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 attached to 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 212-637-7081.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division