The tariff classification of a women’s jacket from Vietnam and a headset from China.

N074036 September 10, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 8518.30.2000 Ms. Pat Zuger Under Armour Inc. Tide Point 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of a women’s jacket from Vietnam and a headset from China. Dear Ms. Zuger: In your letter dated August 26, 2009, you requested a tariff classification ruling. The provided samples are being returned as per your request. The merchandise at issue is a woman’s jacket that contains an audio control panel with wiring attached to the inner sleeve which will be sold with a blister packed stereo headset. The women’s jacket, Style 1210982, will contain a circular keypad audio control panel with a diameter measuring approximately 2-1/4 inches that will be inserted at the lower left hand sleeve exposing the keypad on the outer surface. The keypad panel is connected to a wire running up the interior of the sleeve which will be threaded through a loop at the inner front collar seam and inserted into a zippered audio pocket at the chest area which can hold an iPod or similar audio device. You have indicated that the keypad is not removable and that the wire will be covered with a fabric tunnel bonded to the inside of the sleeve. The style 1210982 women’s jacket is constructed of 100% polyester knitted fabric that has been napped on both the inside and outside surfaces (the front panels extending from below the bust to the garment bottom, the back panel from below the shoulder area to the garment bottom, and the lower half of the sleeves extending from the underarm to the sleeve endings) and a bonded fabric consisting of a woven 88% polyester 12% elastane fabric outer layer laminated to an inner layer of knitted fabric (the collar, the upper front panels and the remainder of the sleeves). The jacket features a full front zippered opening, a stand-up collar, long sleeves with inner tight fitting cuffs sewn into the tapered sleeve endings, two inset pockets with zippered closures at the lower front panels, an elasticized cord sewn into the bottom hem with two barrel lock tighteners at either side, a hanger loop at the center of the interior rear neckline seam, “under armour” embroidered at the lower right side panel, and an “under armour” logo embroidered at the upper left chest area. You have indicated that the jacket will be sold with a “Skullcandy” stereo headset that will be packaged in a blister pack. As discussed, the jacket and headset may be worn and/or used separately, independent of one another. The essential character of the jacket is imparted by the polyester knit portions of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), 3 (b) noted. Knitted man-made fabric jackets are more specifically provided for under 6102, HTSUS. Therefore, your assertion for classification under 6202, HTSUS, is not applicable. The classification 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. The classification for the headset will be 8518.30.2000, HTSUS, which provides for Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other. . The duty rate will be 4.9% 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