CLA-2-61:S:N:N3-I:356 807931
TARIFF NOS.: 6101.30.1000; 6110.30.1010
Ms. Lori Burgos
Deerskin Trading Post, Inc.
2001 Tonnelle Avenue
North Bergen, New Jersey 07047
RE: The tariff classification of men's knit and leather garments from Taiwan.
Dear Ms. Burgos:
In your letter dated March 10, 1995, you requested a tariff classification ruling.
Style No 3896 is a man's sweater which is constructed from 80 percent acrylic, 10 percent wool, and 10 percent polyester knit fabric and 100 percent leather. The knit fabric comprises over 75 percent of the surface area of the garment and contains 3 stitches per 2 centimeters counted in the horizontal direction. The garment is lined with 100 percent nylon woven fabric and has an interior, inset chest pocket. The knit portions consist of the four and one-half inch wide, v-neck shawl collar; the long sleeves with rib knit cuffs; the one and one-half inch wide strips on each side of the front placket; and the rib knit waistband. The leather portions, which weigh over 25 percent of the weight of the garment, consist of the major portion of the front panels, which have slant pockets; the four and one-half inch wide, double breasted placket with six button closures; and the four inch wide portion across the back shoulder yoke. The essential character of this garment is imparted by the knit portions.
Style No. 3897 is a man's cardigan style jacket which is constructed from 70 percent acrylic, 30 percent wool, knit fabric and 100 percent leather. The knit fabric comprises over 60 percent of the surface area of the garment and contains 6 stitches per 2 centimeters counted in the horizontal direction. The garment is unlined except for the leather portions which have a 100 percent nylon woven fabric lining and contain an interior, inset chest pocket. The knit portions consist of the v-neck placket with four button closures; the long sleeves with rib knit cuffs; the two and one-half inch wide strips on each side of the front placket; the major portion of the back body panel; and the rib knit waistband. The leather portions, which weigh over 25 percent of the weight of the garment, consist of the major portion of the front panels, which have inset pockets; and the six inch wide section across the back shoulder yoke.
As requested, your samples will be returned.
The applicable subheading Style 3986 will be 6110.30.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: containing 25 percent or more by weight of leather: sweaters: men's or boys'. The duty rate will be 6 percent ad valorem.
The applicable subheading for Style 3897 will be 6101.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' overcoats, car-
coats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: containing 25 percent or more by weight of leather. The duty rate will be 6 percent ad valorem.
Style 3896 falls within textile category designation 645 and Style 3897 falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota quotarestraints restraints.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport