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NY K87433




July 27, 2004

CLA-2-61:RR:NC:TA:N3:356 K87433

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6101.30.2010

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

RE: The tariff classification of men’s knit jackets from China and India.

Dear Mr. Spoto:

In your letter dated July 2, 2004, you requested a tariff classification ruling on behalf of Kemistre 8 LLC. As requested, your samples will be returned.

Style A29JT01 is a men’s jacket composed of two knit fabrics. The back panel, the raglan sleeves, the outer hood and the side portions of each front panel are constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. The remainder of the garment (the major portions of the front panel and the inner hood) are constructed from 85 percent acrylic, 15 percent wool, knit fabric that measures 12 stitches per 2 centimeters counted in the horizontal direction.

Style A29JT01 features a fully lined hood with a drawstring; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; a leather patch on the left sleeve; appliquéd letters across the chest; vertical inset pockets with snap closures below the waist; and a rib knit bottom.

Style A29JT21 is a men’s jacket composed of two knit fabrics. The back panel, a portion of the front panel at each of the side seams ; and the under portion (approximately one-third) of the sleeves are constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. The remainder of the front panels and the outer portion (approximately two-thirds) of the sleeves are constructed from 85 percent acrylic, 15 percent wool, knit fabric that measures 12 stitches per two centimeters counted in the horizontal direction.

Style A29JT21 features a rib knit stand-up collar; a full front opening with a zippered closure; long, set-in sleeves with rib knit cuffs; zippered inset pockets below the waist; a large leather patch on the left chest; two inch wide rib knit inserts at the armholes; a half moon at the rear neckline; appliqued letters across the back; and a rib knit bottom.

For Style A29JT01, the 80 percent cotton, 20 percent polyester fabric comprises over 60 percent of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style A29JT01 will be 6101.20.0010, 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 cotton: men’s. The rate of duty will be 15.9 percent ad valorem.

For Style A29JT21, neither fabric comprises over 60 percent of the visible surface area of the garment. Consequently, following General Rule of Interpretation 3 (c), the applicable subheading for Style A29JT21 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 28.2 percent ad valorem.

Style A29JT01 falls within textile category designation 334. Style A29JT21 falls within textile category designation 634. Based upon international textile trade agreements, products of China and India are subject to visa requirements and quota restraints.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 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

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