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NY L89576




February 8, 2006

CLA-2-61:RR:NC:TA:N3:356 L89576

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010

Ms. Sherrye Demeter
SanMar Corporation
P. O. Box 529
Preston, WA 98050-0529

RE: The tariff classification of a men’s knit jacket from Korea, Myanmar, Vietnam, China, Bangladesh, Cambodia, Hong Kong and Macau.

Dear Ms. Demeter:

This letter replaces NY I88690, dated January 2, 2003, with regard to Style F295. In NY I88690, Style F295 was classified as a unisex garment in the provision for women’s wearing apparel. In your letter dated December 30, 2005, and in subsequent correspondence dated February 3, 2006, you informed us that, although the garment is marketed as unisex, the style is made to men’s size specifications. In addition, you informed us that, in NY I88690, the style number for this garment was incorrectly stated as F295. The correct style number should read F259. You supplied a sample garment and size specifications for Style F259. As requested, your sample will be returned.

Style F259 is a men’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two inset slant pockets below the waist; and a rib knit bottom.

Chapter 61, Note 9 states that “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.” Since the use of men’s size specifications for this garment identifies it as men’s wear, the applicable subheading for Style F259 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 is 15.9% 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 F259 falls within textile category designation 334. 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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