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

N074035 September 22, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Moncy Nabors JC Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s jacket from Taiwan. Dear Ms. Nabors: In your letter dated August 26, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 7001, is a woman’s “Best Super” label cut and sewn jacket that is constructed from 88% cotton and 12% polyester French terry knit fabric. The jacket extends to below the waist and features a hood, a full front zippered opening, long sleeves with close fitting rib knit cuffs, two kangaroo pockets below the waist, and a close fitting rib knit garment bottom. In your submission, you asserted classification as a cardigan of 6110, HTSUS. However, the garment meets the criterion for a jacket of 6102, HTSUS, as it would provide the wearer with sufficient protection from the elements. The applicable subheading for the jacket 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