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NY N016389




September 13, 2007

CLA-2-61:RR:NC:N3:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Ms. Kathleen Root
Barthco Trade Consultants
The Navy Yard
Philadelphia, PA 19112

RE: The tariff classification of a woman’s jacket from China.

Dear Ms. Root:

In your letter dated August 22, 2007 you requested a classification ruling on behalf of your client Broder Bros., Co. As requested, your sample is being returned to you.

The submitted sample, style D765W, is a woman’s jacket that is normally worn over other garments for warmth and protection from the elements. The jacket is constructed from two layers of knitted 100% polyester fleece fabric that are bonded together with an inner membrane which you have indicated is waterproof. The jacket features a stand-up collar, long sleeves, a full front opening with a zipper closure, two zippered front vertical pockets in the waist area, and a straight garment bottom.

The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTSUS, noted. Consequently, the garment is considered a knit garment of Chapter 61, HTSUS. In addition, because the garment is of knit construction and classified in the knit provisions, classification as a water resistant garment is not available.

The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate 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/.

The jacket falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 the ruling 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 the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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