The tariff classification of a woman’s knit jacket from China.

N157195 July 15, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Tammy C. Simoneau Norman G. Jensen, Inc. 395 Caswell Avenue Derby Line, VT 05830-1439 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Simoneau: In your letters dated December 29, 2010 and March 24, 2011 you requested a classification ruling on behalf of Raymond Lanctot Ltd. Your sample was forwarded to our laboratory for analysis during which the sample was destroyed. The submitted sample, style NI1210704, is a woman’s jacket. Per our laboratory analysis, the jacket is composed of a bonded fabric. The bonded fabric consists of woven fabric bonded to a weft knit pile fabric. The outer woven fabric is composed of polyester and spandex yarns. The outer woven fabric has 1/1 plain weave construction. The inner knit fabric is composed of polyester and has pile construction. The jacket has coverage extending from the shoulders to below the waist and is worn over other garments for warmth and protection against the elements. The jacket features a high stand-up collar, a full front opening with a zipper closure, a zipper pocket on the wearer’s upper left front panel, two vertical pockets at the waist with zipper closures, inside pockets at the waist, long tapered sleeves, and a straight hemmed garment bottom. 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 NI1210704 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division