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NY M86351




October 6, 2006

CLA-2-61:RR:NC:TA:N3:356 M86351

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 a men’s knit and leather jacket from China.

Dear Mr. Spoto:

In your letter dated August 9, 2006 and in subsequent information dated September 6, 2006, you requested a tariff classification ruling on behalf of Kemistre 8 LLC. As requested, your sample will be returned.

Style H38JT10 is a men’s jacket constructed from sections of leather and tricot knit fabric. The jacket features a full front opening with a zippered closure; a zip through stand-up collar; long sleeves with rib knit cuffs; two side entry pockets below the waist; a zippered pocket on the left chest; and a rib knit bottom.

The rear yoke and the major portion of the front panel are constructed from 100% leather. The remainder of the front panel at the sides, the long sleeves, and the major portion of the back panel are constructed from 100% polyester, finely knit, brushed tricot fabric.

You state that the leather portions comprise 30% of the visible surface area of the garment, 24% of the weight of the garment, and 54% of the value of the garment and that the knit portions of the garment comprise 70% of the visible surface area of the garment, 76% of the weight of the garment, and 46% of the value of the garment. Following General Rule of Interpretation (GRI) 3 (b), the essential character of the garment is imparted by the tricot knit fabric. Consequently, the applicable subheading for Style H38JT10 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

Style H38JT10 falls within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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
Director,
National Commodity

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