CLA-2-61:RR:NC:TA:359 I80151
Mr. Stephen Wong
Oceanland Service, Inc.
Ocean Dept.
P.O. Box 1249
8054 E. Garvey Ave., #200
Rosemead, CA 91770
RE: The tariff classification of a woman’s jacket from China
Dear Mr. Wong:
In your letter dated March 26, 2002, on behalf of L. Star Pacific Asia, Inc., 10699 Hickson St., Unit #7, El Monte, CA 91731, you requested a tariff classification ruling.
You submitted two samples. Style number P001 is being sent to our Customs laboratory and will be addressed at a later date. Style number L002 is a woman’s jacket that consists of two layers bonded together. The outside layer is made from 100% polyvinyl chloride (PVC), woven fabric, while the inner layer is made from 100% polyester, knit pile fabric. The jacket features a knit pile pointed collar, long sleeves with knit pile cuffs, a full front opening with a zipper closure, and 2 front slant inset pockets at the waist. The pockets and the bottom of the garment are finished with knit pile fabric. The tariff classification of this jacket is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS.
Your sample is being returned.
The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem.
The jacket falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division