CLA-2-61:OT:RR:NC:WA:356

Ms. Jenny Helm
Gear for Sports, Inc.
9700 Commerce Parkway
Lenexa, KS 66219

RE: The tariff classification of a men’s knit garment from Indonesia.

Dear Ms. Helm:

In your letter dated November 17, 2008, you requested a tariff classification ruling. Your sample is being retained for our files.

Style G3065 is a men’s garment constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. The garment is cut and sewn and has a rib knit, stand-up collar; a snap closure on the collar and four snap closures starting at the neck; long sleeves with rib knit cuffs; a full lining of 100% polyester, finely knit fabric that is laminated to a breathable polyurethane membrane; woven fabric inserts on the underside of the sleeves, at the side seams, and at the rear neckline; zippered pockets below the waist; and a rib knit bottom.

Although you suggest classification in HTSUS 6113.00.9025, coatings or laminations must be on the shell fabric for HTSUS 6113 to apply. The coating or lamination is on the lining fabric, not the shell of Style G3065.

The garment appears to be designed for wear as the final outer garment for protection against the elements. Consequently the applicable subheading for Style G3065 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 G3065 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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