CLA-2-61:OT:RR:NC:TA:N3:356
Mr. Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach CA, 90802
RE: The tariff classification of a men’s knit jacket from China.
Dear Mr. Bartlett:
In your letter dated August 27, 2007 and in subsequent correspondence dated September 26, 2007, you requested a tariff classification ruling on behalf of Quality Worldwide, Inc. Your response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 45724 “Moterhead Zip Jacket” is a men’s jacket constructed from finely knit pile fabric that is napped on the inside surface. The jacket features a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs, pouch pockets below the waist; and a rib knit bottom.
In your correspondence, you state that the fiber content of Style 45724 is 65% bamboo, 35% cotton. Laboratory analysis has found that the ground fabric is 100% regenerated cellulose and the pile yarns are 63.5% polyester, 36.5% cotton. The total fiber content of the fabric is 72.8% regenerated cellulose, 17.3% polyester, 9.9% cotton. Regenerated cellulose fibers are considered artificial fibers.
Following Section XI, Note 2 (B)(b), the applicable subheading for Style 45724 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), 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: other: men’s. The rate of duty is 28.2% 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 45724 falls within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division