The tariff classification of women’s jackets from Philippines

N074474 September 14, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075 Ms. Jean Xu Levi Strauss & Co 1155 Battery Street Levi’s Plaza San Francisco, CA 94111 RE: The tariff classification of women’s jackets from Philippines Dear Ms. Xu: In your letter dated August 27, 2009, you requested a classification ruling. Your samples will be returned as requested. The submitted sample, product code #77265-0015, is a woman’s jacket constructed from 99% cotton and 1% lycra spandex woven denim fabric. The denim fabric weights 10 ounces per square yard. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar, long sleeves with buttoned cuffs, a full front opening secured by six metal shank buttons, two chest pockets with buttoned flaps, two pockets below the waist and a banded bottom with buttoned tabs on each side. The submitted sample, product code #77265-0016, is a woman’s jacket constructed from 98% cotton and 2% spandex woven denim fabric. The denim fabric weights 9 ounces per square yard. The jacket extends from the shoulder to slightly below the waist and is composed of composed of more than four panels. The jacket features a collar, long sleeves with buttoned cuffs, a full front opening secured by six metal shank buttons, two chest pockets with buttoned flaps, two pockets below the waist and a banded bottom with adjustable buttoned tabs on each side. In your letter you suggest a classification of subheading 6202.92.2061, HTSUS for product code #77265-015. The garment lacks the characteristics to be classified as a woman’s anorak. The jacket is properly classified under heading 6211.42.0075, HTS. You also suggest subheading 6211.42.0054, HTSUS for product code #77265-016. The garment lacks the characteristics to be classified as a woman’s cotton blouse excluded from heading 6206. The jacket is properly classified under 6211.42.0075, HTS. The applicable subheading for the product code 77265-015 and 77265-016 will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division