The tariff classification of a women’s garment from China

N145855 May 12, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Joe Rafferty Daron Fashions, Inc. 131 West 35th Street New York, NY 10001 RE: The tariff classification of a women’s garment from China Dear Mr. Rafferty: In your letter dated January 31, 2011 you requested a tariff classification ruling. Your sample was destroyed during analysis by the U.S. Customs and Border Protection laboratory. Style L1W042 is a women’s jacket that is worn over other garments for warmth and protection from the elements. The laboratory of U.S. Customs and Border Protection has determined that the garment is constructed of a bonded fabric composed of a woven fabric outer layer and a weft knit pile fabric inner layer. You have indicated that the fiber content of the garment is 96% polyester 3% spandex 1% polyurethane. The jacket features a full front opening with a zipper closure, a stand-up collar, two vertical zippered pockets at the waist, long sleeves, and a straight garment bottom. The jacket extends from the shoulders to below the waist The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1, 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 bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. In addition, because the garment is classified in the knit provisions, classification as a water resistant garment is not applicable. Therefore, style L1W042 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 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division