CLA-2-61:OT:RR:NC:TA:357
Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
New York, NY 10018
RE: The tariff classification of a women’s jacket from China
Dear Ms. Whitley:
In your letter dated June 2, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested.
The item in question, style JS2, is made from a laminated fabric consisting of outer and inner layers of 100% polyester knitted interlock fabrics and a middle layer described as 100% polyurethane foam. Close examination of the center layer indicates that it appears to consist of a plastic extrusion embedded with plastic foam.
The jacket has a full front opening with a seven-button, right over left closure, a full lining of woven fabric, three-quarter sleeves, slant pockets at the waist and a standup collar.
The plastic middle layer in the fabric lamination is visible in cross-section.
The applicable subheading for style JS2 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ coats or jackets, other than of cotton, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The duty rate will be 7.1 percent ad valorem.
You also asked for the classification if the outer fabric were made of a jersey knit fabric with a different fiber content. The classification of this sample is based on the presence of a visible plastic layer and on the outer fabric being in chief weight of a textile material other than cotton. While the proposed revision does not appear to deviate significantly from the submitted version, we cannot rule on a variation to the garment without a sample.
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 JS2 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division