The tariff classification of a women’s outerwear jacket from Myanmar, China or Vietnam

N099236 May 21, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Ms. Julia Michels Magura USA 724 W Clem Street Olney, IL 62450 RE: The tariff classification of a women’s outerwear jacket from Myanmar, China or Vietnam Dear Ms. Michels: In your letter dated February 22, 2010, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis of the sample you submitted. The sample is being returned to you in a damaged condition. The item in question, Women’s Parkride Softshell Jacket (model 03081), is a women’s jacket made from a laminated fabric. The outer layer is a woven 88% polyester/12% elastane fabric, and the inner layer is a 100% polyester knit fabric that has intermittently brushed yarns on the openwork surface. There is a polyurethane membrane in between, which is visible through the knit fabric. Our laboratory found the inner fabric to be of warp knit construction and not embroidered. The jacket has a full front opening with a zipper closure that extends to the top of the collar; long sleeves with hidden, stretch cuffs; slant, zippered pockets at the waist; inside pockets at the waist; an elasticized drawstring with a cord lock through the bottom hem; and zippered vents in the side seams. The applicable subheading for the Women’s Parkride Softshell Jacket (model 03081) will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division