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NY N021002




January 4, 2008

CLA-2-61:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0020; 6102.20.0010

Ms. Nichole Allen
VF Imagewear, Inc.
545 Marriot Drive Suite 200
Nashville, TN 37214

RE: The tariff classification of women’s and boys’ jackets from China.

Dear Ms. Allen:

In your letter received December 18, 2007, you requested a tariff classification ruling. Two samples were submitted with your request. The samples will be returned to you.

Style Y6631 is a boy’s youth size sweatshirt jacket. The item is constructed of finely knit 80% cotton, 20% polyester fabric that is napped on the inside. The jacket has a hood, a full front opening with zipper closure, long raglan sleeves with tight fitting rib-knit cuffs, patch pockets with side entry openings and a tight fitting rib-knit bottom.

Style M141 is a ladies’ jacket. The item is constructed of 80% cotton 20% polyester French terry knit fabric. The jacket features a heart print design on the majority of the outer surface body, “RED SOX” embroidered across the front panels, a full front opening with zipper closure, a hood that can be tightened by means of a drawstring, two inset pockets at the waist, long raglan sleeves with tight fitting rib knit cuffs, and a tight fitting rib knit bottom.

The applicable subheading for Style M141 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 Style Y6631 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, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, boys’. The rate of duty will be 15.9 percent 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/.

Women’s cotton knit jackets fall within textile category 335. Boys’ cotton knit jackets fall within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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