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NY N015012




August 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.11.0070; 6201.93.2020

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, PC
Seventy-Five Broad Street
New York, NY 10004

RE: The tariff classification of a men’s knit cardigan and a woven padded sleeveless jacket set from China.

Dear Ms. Shira:

In your letter dated July 19, 2007, you requested a tariff classification ruling on behalf of Polo Ralph Lauren Corp. As requested, your sample will be returned.

The sample submitted, Board number S76 JW07, is a men’s two-piece set consisting of an outer knit cardigan and an inner woven padded sleeveless jacket that can be snapped together at the nape of the neck, at the armholes and at the bottom of the garment so as to be worn as one garment. Although the garments can be worn together, each garment can also be worn separately and will be classified as a separate garment.

The cardigan of Board number S76 JW07 is constructed of a shell composed of 100% wool, double knit fabric that measures 12 stitches per 2 centimeters counted in the horizontal direction. The garment is fully lined with a light weight woven polyester fabric. The cardigan has a snap-off woven fabric hood with polyester batting fill, a rib knit stand-up collar, a full front opening secured by a zipper closure, long sleeves with rib knit cuffs, a zippered pocket on the left sleeve, woven fabric epaulettes at the shoulders, two pockets below the waist with woven fabric flaps and snap closures, a woven fabric tab with a snap closure at the waistband, and a rib knit bottom. The garment has an inner elasticized locker loop at the nape of the neck, two tabs with half snaps on the inner portion of the armholes and two tabs with half snaps at the bottom of the garment that are used for attachment of the inner padded sleeveless jacket.

The inner padded sleeveless jacket has a shell composed of a woven camouflage 100% polyester fabric. The garment is lined with a woven man-made fiber fabric and has a nonwoven batting insulation. The garment is hip-length and has oversized armholes, a stand-up collar composed of a ribbed-knit fabric, a full front opening secured by eight left-over-right, snap closures, two double entry bellows chest pockets with flaps secured by a snap closure, two triple entry bellows pockets on the lower portion of the front panels that are secured by a zipper closure and flaps with snap closures, an additional bellows pocket on the right front panel that has a flap with a button and loop closure and a straight cut hemmed bottom. A tab with a snap closure at the nape of the neck, half snaps at the lower portion of the armholes and half snaps at the bottom hem are used for attachment to the outer cardigan.

The applicable subheading for the cardigan of Board number S76 JW07 will be 6110.11.0070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: men's or boys’. The rate of duty will be 16% ad valorem.

The applicable subheading for the inner padded sleeveless jacket of Board number S76 JW07 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ padded, sleeveless jackets: of man-made fibers: other. The duty rate will be 14.9 % 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/.

The wool cardigan of Board number S76 JW07 falls within textile category designation 438. The woven inner padded sleeveless jacket of Board number S76 JW07 falls within textile category designation 659. 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,

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