The tariff classification of a women’s garment from Sri Lanka

N104143 May 20, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Lori Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s garment from Sri Lanka Dear Ms. Boullet: In your letter dated April 28, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style AL2009 is a women’s fully lined jacket constructed of 55% cotton 45% acrylic bulky knit fabrics. The fabric of the garment body and hood have a alternating ribbed and cable knit design, and the long sleeves are made of a 2 x 2 ribbed knit fabric that can be cuffed at the sleeve bottoms. The front and rear panels are lined with a high pile 100% polyester fabric and the long sleeves are lined with a 100% polyester fabric that has been brushed on the underside. The garment features a zippered full front opening, two inset pockets at the waist area of the front panels, and a ribbed knit garment bottom. The garment extends to below the waist. The high pile knit lining would provide extra warmth to the wearer to warrant classification as a jacket of Heading 6102. The applicable subheading for the garment 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