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

N161156 May 13, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Moncy Nabors JC Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms Nabors: In your letters dated April 7, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style 37052, is a woman’s jacket that is constructed of a bonded fabric consisting of an outer layer of woven 92% polyester and 8% spandex fabric, a polyurethane membrane middle layer, and an inner layer of knitted 100% polyester pile fabric. The jacket extends from the shoulders to below the waist and is worn over other garments for warmth and protection from the elements. The jacket features a self-fabric piece constructed detachable hood with a drawstring closure, a full front opening with a zipper closure, a high stand-up collar, two vertical pockets with zipper closures at the waist, long sleeves with hook and loop tab tighteners at the sleeve endings, and drawcord tighteners sewn into the straight 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 37052 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