The tariff classification of a women’s garment from China

N150837 March 24, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a women’s garment from China Dear Mr. Rizner: In your letter dated February 23, 2011, you requested a tariff classification ruling on behalf of Holloway. The provided sample is being returned as per your request. Style 229361 is a “Holloway®” label women’s jacket that is constructed from two layers of fabric that are bonded together. The outer layer is made from a 95% polyester 5% spandex woven fabric. The inner layer is made from a 100% polyester knit pile fabric. The jacket extends to below the waist and is worn over other garments for warmth and protection from the elements. The garment is piece constructed with self-fabric contrast color inserts at the garment sides and at the lower area of the long tapered sleeves. The garment features a standup collar, a full front opening with a zipper closure, two zippered inset pockets on the lower front panels, and an elasticized drawstring with a cord lock at the bottom hem. 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 bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. The applicable subheading for the garment 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