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

N155838 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 Honduras or possible other undetermined countries Dear Ms. Helm: In your letter dated March 21, 2011, you requested a tariff classification ruling on behalf of GFSI. The submitted sample will be returned as per your request. Style G9031 is a women’s “gear For Sports Coed” label jacket made from 50% polyester 37% cotton 13% rayon knitted fabric that is napped on the underside. The jacket features a full front opening with a zipper closure, a self-fabric fold-over collar, two patch pockets at the waist area, long sleeves with snug fitting self-fabric cuffs, and a snug fitting self-fabric bottom band. The garment extends to below the waist. 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 man-made jacket under Heading 6102. 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