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NY I80875





May 9, 2002

CLA-2-61:RR:NC:TA:356 I80875

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6102.30.2010; 6110.30.3035

Mr. James J. Kelly
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of women’s and men’s knit garments from Hong Kong and Taiwan

Dear Mr. Kelly:

This letter replaces NY H89689, dated April 5, 2002, that was issued to you for Jones Apparel Group USA, Inc. In that letter, Style S3TAZ8387 was classified as a woman’s garment. In a letter dated April 12, 2002, you stated that Style S3TAZ8387 is a man’s garment and you provided a sample of the garment. The correct description and classification is shown below.

Style M2551626 is a woman’s vest that consists of two layers bonded together. The outer layer is made from 68% polyester, 32% acrylic knit fabric which has a hand and an appearance of suede fabric, while the inner layer is made from 100% polyester, sherpa knit fabric. The vest features a hood, oversized armholes, a full front opening with a zipper closure, and 2 front patch pockets at the waist.

Style M421A3627 is a woman’s jacket that is made from 100% polyester, double-faced knit fabric, which is napped on both sides. The outer surface of the jacket measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front vertical inset pockets at the waist, and a hemmed bottom.

Style S3TAZ8387 is a man’s jacket that is made from 100% polyester, pique knit fabric. The jacket features a rib knit mock turtleneck collar, long sleeves with rib knit cuffs, a full front opening with a zipper closure, 2 front vertical inset pockets, and a rib knit bottom. “Polo Jeans Company U.S.A” is embroidered on the left chest.

Your sample is being returned.

The applicable subheading for Style M2551626 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters(vests) and similar articles, knitted: of man made fibers: otherother: vests, other than sweater vests: women’s. The duty rate will be 32.4% ad valorem.

The applicable subheading for Style M421A3627 will be 6102.30.2010, which provides for women’s overcoatsand similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem.

The applicable subheading for Style S3TAZ8387 will be 6101.30.2010, which provides for men’s overcoatsand similar articles, knitted, other than those of heading 6103: of man made fibers: other: other: men’s. The duty rate will be 28.6% ad valorem.

Style M2551626 falls within textile category designation 659. Style M421A3627 falls within textile category designation 635. Style S3TAZ8387 falls within textile category designation 634. Based upon international textile trade agreements, products of Hong Kong and Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result 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 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 Mike Crowley at 646-733-3049 or National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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