The tariff classification of a women’s garment from Pakistan, China, Vietnam, India & Bangladesh

N138261 March 9, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Ken Park Wicked Fashions, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a women’s garment from Pakistan, China, Vietnam, India & Bangladesh Dear Mr. Park: In your letter dated December 10, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request. The submitted sample, style 11323-5238, is a woman’s “Southpole” label jacket. The laboratory of U.S. Customs and Border Protection has determined the garment is constructed of a 100% polyester weft pile knit fabric coated, covered or impregnated on the inner surface with a polyurethane type plastic material. The long sleeve garment is fully lined with a woven fabric. The hip length jacket has a notched lapel-style collar, a double breasted full front opening secured by seven button closures, shoulder pads sewn at the underside of the jacket shell, two inset pockets on the front panels, and a straight garment bottom. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: "1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001." Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of impregnated, coated, covered or laminated fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. According, Style 11323-5238 is properly classified as a jacket under heading 6102, HTSUS. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…anoraks….and similar articles, knitted, 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