The tariff classification of a women’s garment from various countries.

N105060 May 27, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Gayle E. Williams Sears Holding Corp. Dept. 733IMP – A3-366B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a women’s garment from various countries. Dear Ms. Williams: In your letter dated May 6, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style WH0BE43145PL is a women’s jacket constructed of a 100% cotton doubleknit fabric. The garment features a zippered full front opening with a stand up collar, an adjustable tunneled drawstring at the waist with an inner toggle tightener, long tapered sleeves, two chest flap pockets with snap closures, two front panel welt pockets with snap closures below the waist, two inside pockets at the underside of the lower front panels, and a straight garment bottom. The garment extends to the hip area. The applicable subheading for style WH0BE43145PL 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