The tariff classification of a woman’s garment from Macau

N049095 February 3, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Jeannine Greener Eddie Bauer 10401 NE 8th Street Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s garment from Macau Dear Ms. Greener: In your letter dated January 9, 2009, you requested a tariff classification ruling. The provided sample is being returned to you as per your request. Style 009-4497 is a woman’s jacket that is constructed of 95% cotton and 5% spandex French terry knit fabric. The garment features a hood with a drawstring closure, a ribbed knit fabric insert at the waist, a drawstring tightening at the waist, a full front zippered opening, two patch pockets on the front panels, long sleeves with tight fitting ribbed knit banded cuffs and a hemmed garment bottom. The jacket extends to below the waist. The applicable subheading for style 009-4497 will be 6102.20.0010, 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 cotton: Women’s. The duty rate will be 15.9% 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/. 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