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NY L88932




December 27, 2005

CLA-2-61:RR:NC:TA:N3:356 L88932

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6102.30.2010

Mr. Paul Meyer
Masterpiece International, Ltd.
101 Continental Blvd, Suite 501
El Segundo, CA 90245

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

Dear Mr. Meyer:

In your letter dated November 23, 2005, you requested a tariff classification ruling on behalf of JMI (USA) Ltd. As requested, your sample will be returned.

Style 07ACma50 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, flat knit fabric bonded to an inner layer of 100% polyester, finely knit brushed pile fabric. You state that the same garment will be imported in women’s sizes as Style 07ACwo50.

The garment features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; a loop on each sleeve cuff; embroidered logos on the left chest and on the left sleeve; two zippered pockets below the waist; and a straight bottom with a drawcord and cordlocks. The garment can be worn separately or as a liner that zips into a waterproof shell.

The applicable subheading for Style 07ACma50 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: other: men’s. The rate of duty is 28.2% ad valorem.

The applicabnle subheading for Style 07ACwo50 will be 6102.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty is 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 07ACma50 falls within textile category designation 634. Style 07ACwo50 falls within textile category designation 635. 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 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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