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NY N008918




April 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Ms. Chris Sichette
Under Armour, Inc.
Tide Point - 1020 Hull Street
Baltimore, MD 21230

RE: The tariff classification of men’s knit jackets from the Philippines and Vietnam.

Dear Ms. Sichette:

In your letter dated March 12, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 1006055 “Men’s Derecho Jacket” is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester, finely knit pile fabric, a middle layer of a breathable, polyurethane membrane, and an inner layer of 100% polyester, finely knit pile fabric. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; a zippered pocket on the left chest; zippered vertical pockets below the waist; two zippered inner chest pockets; bonded fabric inserts at the underarms; long, tapered sleeves; an inner cuff of knit fabric; and a straight bottom with a drawcord and cordlocks.

Style 1000482 “Men’s Defender Soft-Shell Jacket ” is a men’s jacket constructed from an outer layer of 85% polyester, 15% spandex, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of a 100% polyester, finely knit pile fabric. The jacket features a self-fabric stand-up collar; a full front opening with a zippered closure; zippered pockets below the waist; long, tapered sleeves with hook and loop fasteners at the cuff; and a straight bottom with a drawcord and cordlocks.

Although you suggest classification for the jackets in HTS 6113.00.9025, the fabric for both garments does not fall within heading 5903 because it is a laminated knit pile fabric. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Styles 1006055 and 1000482 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: men’s. The rate of duty will be 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 1006055 and 1000482 fall 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 Specialist Division


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