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

N031118 July 9, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Anh Halliburton Design Resources Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a woman’s jacket from China. Dear Halliburton: In your letters dated May 6, 2008 and June 11, 2008, you requested a classification ruling. The provided sample is being returned as per your request. Style J5-077C is a jacket that is constructed from two layers of fabric that are bonded together. The outer layer is made from a polyester woven fabric. The inner layer is made from a polyester knit pile fabric. The jacket extends from the shoulders to the below the waist and is worn over other garments for warmth and protection from the elements. The garment is piece constructed with contrast color inserts at the garment sides and down the inside portion of the long tapered raglan sleeves. The garment features a standup collar, a full front opening with a zipper closure, two zippered inset pockets on the lower front panels, lined front panels, an inside zippered pocket and an inside patch pocket, and a hemmed bottom that is straight on the garment front and curved at the garment back. 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. In addition, because the garment is classified in the knit provisions, classification as a water resistant garment is not applicable. The applicable subheading for the garment 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 garment 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division