The tariff classification of a women’s garment from India

N145890 February 23, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s garment from India Dear Mr. Echeverria: In your letter dated January 27, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style WL6676 is a “Columbia Sportswear Company” label women’s jacket with side panels that extend up from the garment bottom to the middle of the wearer’s arm area. The side panels are made of a 91% polyester 9% elastane knitted fabric that has been brushed on the underside. The remainder of the garment is constructed of a 100% polyester pile fabric. The garment features a full front zippered opening with a lined stand-up collar, zippered pockets on the lower front panel area, hemmed long sleeves with tapered snug fitting bottoms, a zippered patch pocket on the outer surface of the upper left sleeve, and a straight bottom with a drawcord and cord locks. “Columbia” brand embroideries are found on the arm pocket and the lower left side panel. The garment extends to the hip area. The garment possesses a drawcord tightening at the garment bottom and tapered snug fitting sleeve bottoms that would provide the necessary protection against the elements required to warrant classification as a jacket of Heading 6102. 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