The tariff classification of a women’s padded, sleeveless jacket from China

N108333 June 18, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Lisa M. Knerr American Eagle Outfitters, Inc., at Blue Star Imports, L.P. 77 Hot Metal St. Pittsburgh, PA 15203 RE: The tariff classification of a women’s padded, sleeveless jacket from China Dear Ms. Knerr: In your letter dated June 1, 2010, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #1394, is a women’s outerwear garment with a shell made from a 100% polyester woven fabric with a visible plastic coating on the inner surface. The shell has a double row of horizontal quilt stitching joining it to a 6-ounce nonwoven polyester batting. The garment has a six-snap, right-over-left front closure, slant, zippered pockets at the waist, a woven lining in the front and a heavily brushed fleece lining fabric in the back. With your request you provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. The applicable subheading for the jacket will be 6210.50.5055, 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, 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