The tariff classification of a woman’s jacket from China.

N129003 November 16, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a woman’s jacket from China. Dear Ms. Halliburton: In your letter dated October 14, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style J9-045A, is a woman’s “DDX Dri-Duck” label jacket that is normally worn over other garments for warmth and protection from the elements. The jacket is constructed from two layers of knitted 100% polyester fabric that are bonded together. The outer surface of both fabrics have been brushed. The jacket features a fold down collar, long sleeves with snap closures on the cuffs, a full front opening with five snap closures, two breast pockets with snap closures, the “DDX Dri-Duck” label sewn on the lower front panel, and a straight garment bottom. The applicable subheading for the jacket will be 6102.30.2010, 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 man-made fibers: other: other: women’s. The duty rate will be 28.2% 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