The tariff classification of a woman’s jacket from El Salvador

NY J87115 September 4, 2003 CLA-2-61:RR:NC:TA:359 J87115 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Lori J. Pender Columbia Sportswear Company 14375 NW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of a woman’s jacket from El Salvador Dear Ms. Pender: In your letter dated, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, WL6020, is a woman’s jacket constructed from a fabric that consists of two layers bonded together. The outside layer of the bonded fabric is made of 68% polyester, 21% acrylic, 11% viscose knit fabric. The inner layer of the bonded fabric is 67% polyester, 33% acrylic knit pile fabric. The garment features a turned down collar, long sleeves with banded cuffs, a full front opening with four button closures, four non-functional button on the right front panel and a hemmed bottom. The tariff classification of this jacket is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS, noted. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.4% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements this product from El Salvador is not subject to quota nor does it require a visa. 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