The tariff classification of a women’s outerwear jacket from Sri Lanka

N049879 February 19, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th St. Bellevue, WA 98004 RE: The tariff classification of a women’s outerwear jacket from Sri Lanka Dear Ms. Greener: In your letter dated January 21, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 011-8651, is an unlined women’s jacket made from a woven 98% cotton/2% spandex fabric. It has a full front opening with a five-button, right-over-left closure, long hemmed sleeves, bellows pockets with buttoned flaps in the chest and at the waist, epaulets, a pointed collar and a hemmed bottom. The applicable subheading for the 011-8651 jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 8.9 percent 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division