CLA-2-61:RR:NC:TA:356 J88547
Ms. Lori J. Pender
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, Oregon 97229
RE: The tariff classification of men’s and woman’s knit jackets from Thailand.
Dear Ms. Pender:
In your letter dated August 27, 2003, you requested a tariff classification ruling. As requested, your samples will be returned.
Style VM6010 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of a 100 percent polyester, terry knit fabric and an inner layer of a 100% polyester, finely knit brushed pile fabric. The garment fits close to the body and features a full front opening with a zippered closure; long sleeves with rib knit cuffs; a stand-up collar; zippered pockets below the waist; two inside pockets; and a straight bottom. The garment is the type normally worn over other garments for protection against the elements.
Style VL6015 is a woman’s jacket constructed from a bonded fabric consisting of an outer layer of a 100 percent polyester, terry knit fabric and an inner layer of a 100% polyester, finely knit brushed pile fabric. The garment fits close to the body and features a full front opening with a zippered closure; long sleeves with rib knit cuffs; a stand-up collar; zippered pockets below the waist; two inside pockets; and a straight bottom. The garment is the type normally worn over other garments for protection against the elements.
The applicable subheading for Style VM6010 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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 man-made fibers: other: men’s. The rate of duty will be 28.4 percent ad valorem.
The applicable subheading for Style VL6015 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), 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: women’s. The rate of duty will be 28.4 ad valorem.
Style VM6010 falls within textile category designation 634. Style VL6015 falls within textile category designation 635. Based upon international textile trade agreements, products of Thailand are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mary Ryan at 646-733-3071.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division