The tariff classification of a women’s garment from Vietnam or possible other undetermined countries

N154960 April 7, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Jenny Helm Gear for Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s garment from Vietnam or possible other undetermined countries Dear Ms. Helm: In your letter dated March 7, 2011, you requested a tariff classification ruling on behalf of GFSI. The provide sample is being returned as per your request. Style G7056 is a women’s “gear for sports” label jacket that has an upper portion of the front panel, the collar, and the rear panel yoke constructed of two layers of fabric consisting of an outer layer of woven 100% polyester fabric and an inner layer of 100% polyester long pile fabric. The remainder of the front and rear panels, and the long sleeves are made of a 100% polyester long pile fabric. The jacket features a stand-up collar, a full front zippered opening, two inset pockets with woven fabric trim at the front waist area, long tapered sleeves with elasticized capping, a zippered woven fabric patch pocket at the upper left sleeve area, and a snug fitting bottom finished with elasticized capping. The garment extends to below the waist. The essential character is imparted by the polyester long pile fabric of the garment body, Harmonized Tariff Schedule of the United States (GRI), Rule 3(b), noted. The garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. Therefore, the garment is properly classified as a jacket under 6102.30.2010, HTSUS. 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