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NY N020154




December 17, 2007

CLA-2-61:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2011; 6102.20.0010

Mr. Christopher Smith
IKEA Wholesale Inc.
100 Ikea Drive
Westampton, NJ 08060

RE: The tariff classification of a woman’s knit jacket and pants from Indonesia.

Dear Mr. Smith:

In your letter dated November 21, 2007 you requested a classification ruling.

The women’s jacket is constructed of 80 percent cotton and 20 percent polyester pile knit fabric. The pile is constructed of 100 percent cotton. The jacket features a full front opening with a zipper closure, a hood, two side patch pockets, long sleeves with tight fitting rib knit cuffs, and a tight fitting rib knit bottom.

The women’s pants are constructed of 80 percent cotton and 20 percent polyester pile knit fabric. The pile is constructed of 100 percent cotton pile knit fabric. The pants feature a wide elasticized waistband with a drawstring, hemmed leg openings with a drawstring and a small IKEA FAMILY logo label on the outside side seam.

You state the article number assigned to the pants and jacket will depend on the size. The article numbers assigned are 90132647 for small, 60132644 for medium, 80132643 for large and 70132648 for extra large.

Your samples are being returned.

The applicable subheading for the jacket will be 6102.20.0010, 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 cotton: women’s. The duty rate will be 15.9% ad valorem.

The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, other. The rate of duty 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 jacket falls within textile category 335. The pants fall within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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