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NY M84471





July 21, 2006

CLA-2-61:RR:NC:TA:N3:356 M84471

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

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

Dear Ms. Boullet:

In your letter dated June 19, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Style VM6045 is a men’s jacket constructed from 100% polyester, finely knit pile fabric that is napped on the outside surface. The jacket features a full front opening with a zippered closure; a zip through mock neck; long, tapered sleeves; 100% nylon woven fabric overlays on the front and back shoulder yokes; woven fabric epaulets; a woven fabric pocket with a flap and a hook and loop closure on the left chest; inset pockets with snap closures below the waist; an embroidered logo on the right chest; a logo on the left sleeve; and a straight bottom with a drawcord and cordlocks.

Style WM6237 is a men’s jacket constructed from 98% polyester, 2% elastane finely knit pile fabric that is napped on the outside surface. The jacket features a self-fabric hood; a full front opening with a zippered closure; long, tapered sleeves; a zippered woven fabric pocket on the left sleeve; pouch pockets below the waist; an embroidered logo on the upper left front panel; and a straight bottom with a drawcord and cordlocks. Light weight quilted padding is sewn into the shoulders, the elbows and the hood.

The applicable subheading for Styles VM6045 and WM6237 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), 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.

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/.

Styles VM6045 and WM6237 fall within textile category designation 634. 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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