The tariff classification of a woman’s jacket from China.

N029515 June 20, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s jacket from China. Dear Ms. Greener: In your letter dated May 22, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 006-6826, is a jacket that is constructed from two layers of fabric that are bonded together. The outer layer is made from 88% polyester and 12% elastane woven fabric. The inner layer is made from 100% polyester knit pile fabric. The jacket extends from the shoulders to the waist and is worn over other garments for warmth and protection from the elements. The garment features a hood with a drawstring, long tapered sleeves with a zippered pocket on the left sleeve, a full front opening with a zipper closure, two zippered front inset vertical pockets at the waist, and a drawstring bottom. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: “1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. Therefore, Style 006-6826 is properly classified as a jacket under heading 6102, HTSUS. Your assertion for classification under heading 6113, HTSUS, is not applicable. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, 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 28.2% 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/. The jacket 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division