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NY L86362





July 25, 2005

CLA-2-61:RR:NC:TA:359 L86362

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.20.0010

Mr. Joe Carey
Z-Ply Corporation
525 7th Ave., Suite 707
New York, NY 10018

RE: The tariff classification of a woman’s jacket from China

Dear Mr. Carey:

In your letter dated July 18, 2005, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style number 47153 is a woman’s jacket that is constructed from 55% cotton, 45% polyester, quilted fabric with lightweight batting (patches of the front panel, the sleeves, and the back panel), and 75% cotton, 25% polyester, velour knit fabric (patches on the front panels). The front panels are of a patchwork pattern. The quilted patches have embroidered designs with sequins and buttons. The quilted patches and the velour patches are connected with knit stitching.

The garment features shoulder pads, a ribbed double mock collar, long sleeves with ribbed cuffs, a full front opening with 8 button closures, 2 front inset sideseam pockets at the waist, and a ribbed bottom.

The essential character of the jacket is given by the quilted knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted.

The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoatswindbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem.

The jacket falls within textile category designation 335. 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,

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