The tariff classification of a women’s jacket from India

N130091 November 23, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s jacket from India Dear Mr. Echeverria: In your letter dated October 18, 2010, you requested a tariff classification ruling. The sample submitted, style number TL6221, is a women’s hip-length jacket with a shell composed of a woven 90% polyester/10% elastane double weave fabric on the inner portion of the front panels, across the shoulders and along the front of the sleeves. The outer side portion of the front panels, the rear panel and along the rear portion of the sleeves is composed of a double knit 90% polyester/10% elastane fabric. The jacket has a stand-up collar, a full front opening secured by a zipper closure, long hemmed sleeves, two front pockets with zipper closures at the waist and a hemmed bottom. The “Columbia” tradename and trademark are on the upper portion of the left sleeve. The essential character of this garment is not imparted by the knit portions. Therefore, it is classifiable as a woven garment in accordance with HTSUS General Rule of Interpretation 3. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other women’s anoraks, windbreakers and similar articles: Of man-made fibers: Other: Other: Other. The rate of duty will be 27.7 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