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NY N017612




October 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010

Ms. Krystal Mehnert
Donna Karan Company LLC
580 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of a men’s knit jacket from Macau.

Dear Ms. Mehnert:

In your letter dated September 20, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.

Style K185266CB is a men’s jacket. One side of the garment is constructed from 100% cotton, French terry knit fabric and the other side is constructed from 100% nylon woven fabric. Although you refer to Style K185266CB as a reversible garment, the fit and finish of the woven side of the jacket are inferior to the knit side and result in an item not likely to be perceived and worn by the consumer with the woven side exposed.

Style K185266CB features a self-fabric stand up collar, a full front opening with a zippered closure, long sleeves with close fitting banded cuffs, two side entry pockets below the waist on both the knit and the woven sides, and a close fitting banded bottom.

The knit side of the garment imparts the essential character to the garment. Consequently, the applicable subheading for Style K185266CB 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.

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 K185266CB falls within textile category designation 334. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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