CLA-2-61:RR:NC:TA:359 M87277
Mr. Tony Ferguson
Patagonia, Inc.
259 West Santa Clara Street
Ventura, CA 93001
RE: The tariff classification of women’s garments from China.
Dear Mr. Ferguson:
In your letter dated October 25, 2006, you requested a classification ruling. The provided samples will be returned as per your request.
Style 20951 is a women’s cut and sewn cardigan that is constructed of a 100% polyester brushed knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a hood, long sleeves with self-fabric cuffs, a full front opening with a zipper closure, a self-fabric loose-fitting waistband, and kangaroo-style pockets at the waist.
Style 24985 is a women’s outerwear jacket made from two fabrics. The first fabric is a lamination of two 100% polyester knit fabrics with a plastic film in between, and comprises almost the entire front, the collar, the upper portions of the sleeves, a small back yoke portion and the lower back. The remainder, consisting of small portions on the sides, most of the back panel and the under-portion of the sleeves, is made from an 88% polyester/12% spandex knit fabric. The collar is lined with a brushed fleece fabric. The jacket has a full front opening with a zipper that extends to the top of the collar, zippered pockets in the left and right chest and left sleeve, and has long hemmed sleeves. The 100% polyester laminated fabric provides the essential character to this jacket, and the plastic film in the center is visible in cross-section.
The applicable subheading for Style 20951 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.
The applicable subheading for Style 24985 will be 6113.00.9030, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other . . . Coats and jackets: Other: Women’s or girls’. The duty rate will be 7.1% 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/.
Style 20951 falls within textile category 639 and Style 24985 falls within textile category 635. 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 Camille Ferraro at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division