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NY N014681




August 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6101.30.2010

Ms. Maureen Shoule
J. W. Hampton, Jr. & Co., Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

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

Dear Ms. Shoule:

In your letter dated July 19, 2007, you requested a tariff classification ruling on behalf of Samsung America, Inc. As requested, your samples will be returned.

Style C37351 is a men’s jacket constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. Style C37351 features a rib knit stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two zippered pockets below the waist; a large screen print on the front panel; an appliqué with an embroidered design on the left chest; an embroidered design on the upper rear panel; and a rib knit bottom.

Style C37336 is a men’s jacket constructed from 100% polyester, tricot knit fabric that is brushed on the inside surface. Style C37336 features a rib knit stand-up collar; a full front opening with a zippered closure; long raglan sleeves with rib knit cuffs; two zippered pockets below the waist; an embroidered logo on the left chest; an embroidered design on the right sleeve and on the rear collar; and a rib knit bottom.

Style C87351 is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style C87351 is fully lined with mesh knit fabric and features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two zippered side seam pockets below the waist; a large appliqué with embroidery on the front panels; an embroidered design on the upper rear panel; contrasting rib knit overlays on each shoulder and along each sleeve; and a rib knit bottom.

Style C87336 is a men’s jacket that features a hood with a drawstring; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; two zippered pockets below the waist; embroidered designs on the hood, the left chest, and the upper rear panel; and a rib knit bottom.

Style C87336 is constructed from two different knit fabrics. The front and rear panels are constructed from 100% polyester finely knit fabric that is brushed on the inside surface. The sleeves are constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Following General Rule of Interpretation 3(b), the front and rear panels impart the essential character to the jacket.

The applicable subheading for Style C87351 will be 6101.20.0010, 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 cotton: men’s. The rate of duty is 15.9% ad valorem.

The applicable subheading for Styles C37351, C37336, and C87336 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/.

Style C87351 falls within textile category designation 334. Styles C37351, C37336, and C87336 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

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