CLA-2-62:RR:NC:N3:353 M80749

Mr. Nicholas D’Andrea
Delmar
147-55 175th St.
Jamaica, NY 11434

RE: The tariff classification of a jacket lining from China.

Dear Mr. D’Andrea:

In your letter dated January 30, 2006, on behalf of Rennoc Corp., you requested a classification ruling.

The submitted sample style 275 is a jacket lining made of woven 100% polyester fabric. The lining has a full front opening and long sleeves and will be permanently sewn into and outerwear jacket (varsity jacket).

The applicable subheading for the jacket lining, style 275 will be 6217.90.9035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, "Other made up clothing accessories; parts of garments or of clothing accessories…Parts: Other, Of coats and jackets: Of man-made fibers." The rate of duty will be 14.6% ad valorem. The textile category designation is 635.

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/.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division