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NY N015055




August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6101.20.0020; 6110.20.2040

Mr. Andre Ryu
Wicked Fashion, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

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

Dear Mr. Ryu:

In your letter dated July 27, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 7325-1593 is a boy’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. Style 7325-1593 features a self-fabric hood with a lining of waffle knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; pouch pockets below the waist; a screen print design, appliqués, and embroidery on the center chest; and a rib knit bottom.

Style 7325-1552 is a boy’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. Style 7325-1552 features a self-fabric hood with a lining of waffle knit fabric; a full front opening with a zippered closure that extends from the waist to the top of the hood; long sleeves with rib knit cuffs; two inset pockets below the waist; a metal logo on the left chest; a woven fabric label on the right shoulder; a half-moon sweat patch at the rear neckline; and a rib knit bottom.

Style 7321-1594 is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1594 features a self-fabric hood with a drawstring and a lining of waffle knit fabric; long sleeves with rib knit cuffs; a pouch pocket below the waist; a screen print design and appliqués on the center chest; a half-moon sweat patch at the rear neckline; and a rib knit bottom.

Style 7321-1518 is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1518 features a self-fabric hood with a drawstring and a lining of screen printed jersey knit fabric; long sleeves with rib knit cuffs; a pouch pocket below the waist; a screen print design, appliqués, and embroidery on the center chest; a half-moon sweat patch at the rear neckline; and a rib knit bottom.

Style 7321-1535 is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7321-1535 features a self-fabric hood with a drawstring and a lining of waffle knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two pouch pockets below the waist; a half-moon sweat patch at the rear neckline; a screen print design with embroidered appliqués on the left chest; and a rib knit bottom.

The applicable subheading for Styles 7325-1593 and 7325-1552 will be 6101.20.0020, 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: boys’. The rate of duty is 15.9% ad valorem.

The applicable subheading for Style 7321-1535 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 7321-1594 and 7321-1518 will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: sweatshirts: men's or boys'. The rate of duty is 16.5% 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 7325-1593, 7325-1552, and 7321-1535 fall within textile category designation 334. Styles 7321-1594 and 7321-1518 fall within textile category designation 338. 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

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