The tariff classification of three women’s outerwear jackets from China, India and Sri Lanka

N105076 June 1, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Ste 500 Bellevue, Washington 98004 RE: The tariff classification of three women’s outerwear jackets from China, India and Sri Lanka Dear Ms. Greener: In your letter dated May 6, 2010, you requested a tariff classification ruling. Three samples were submitted as follows: Style number 006-7999 is a women’s hip-length jacket with a shell composed of a woven 100% cotton canvas fabric. The jacket is not lined. It is fitted at the waist and has a stand-up collar secured by a tab with a snap closure, a full front opening with a zipper closure that extends to the top of the collar and an overlapping flap with four snap closures that covers the front zipper area. The jacket has long hemmed sleeves with a vent opening at the wrist area that is secured by a tab with a snap closure, two bellows chest pockets secured by a flap with a snap closure, two front bellows pockets below the waist that are secured by a flap with a snap closure and a hemmed bottom. Style number 006-8010 is a women’s hip-length jacket with a shell composed of a woven 100% cotton fabric that is embroidered in a diamond pattern. The jacket will also be imported under style number 006-8009 in petite sizes and style 006-8011 in tall sizes. The jacket is lined in the body with a woven 100% cotton twill fabric and in the sleeves with a woven man-made fiber fabric. It is fitted and has a fold-down pointed collar, a full front opening secured by a right-over-left, four button closure, long hemmed sleeves with a vent opening at the wrist area that is secured by a one-button closure, self-fabric overlay elbow patches on each sleeve, a pocket on the lower portion of the left sleeve that is secured by a flap with a one-button closure and metal grommets under each armhole. The garment has a pocket on the left front panel above the waist, two front pockets with flaps secured by a one-button closure below the waist, a pocket on each side of the lower portion of the rear panel that is secured by two buttons and a hemmed bottom. Style number 006-8008 is a women’s lower hip-length jacket with a shell composed of woven 100% cotton fabric that has a wax coating. The jacket is lined in the body with a woven 100% cotton twill fabric and in the sleeves with a woven man-made fiber fabric. It is fitted and has a stand-up collar composed of a corduroy fabric on the inner surface, a full front opening secured by a zipper closure that extends to the top of the collar, a strip of corduroy fabric trim along the inner portion of the front placket and an overlapping flap with six snaps that covers the front zipper area. The jacket has two chest pockets with flaps secured by a snap closure, long sleeves with a tab secured by two snap closures on the cuffs, two front pockets with flaps secured by snap closures below the waist, two tabs with adjustable snap closures on the center portion of the rear panel for a better fit and a hem trimmed with corduroy fabric at the bottom edge. The coating is not visible as that term is defined in the tariff; therefore HTS 6210 does not apply. The samples are being returned to you as you have requested. The applicable subheading for each garment will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 8.9 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division