The tariff classification of a women’s garment from China

N153595 June 3, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Linda R. Levine Vantage Apparel 100 Vantage Drive Avenel, NJ 07001 RE: The tariff classification of a women’s garment from China Dear Ms. Levine: In your letter dated March 7, 2011, you requested a tariff classification ruling. Your sample was destroyed during analysis by the U.S. Customs and Border Protection laboratory. Style 7316 is a women’s jacket that is worn over other garments for warmth and protection from the elements. You have indicated that the garment is constructed of an outer layer of woven 94% polyester 6% spandex woven fabric with a middle TPU membrane bonded to an inner layer of 100% polyester fabric. The laboratory of U.S. Customs and Border Protection has determined that the garment is constructed of a bonded fabric composed of a woven polyester and spandex fabric outer layer and a knit polyester pile fabric inner layer. The jacket features a full front opening with a zipper closure, a stand-up collar with a zipper garage, two zippered pockets below the waist, a zippered right side breast pocket, long tapered sleeves with hook and loop tighteners at the sleeve endings, and a cord lock drawstring tightener sewn into the hemmed 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 7316 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