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

N168338 November 1, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Min Xie Phillips–Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms Xie: In your letter dated May 20, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style CK39680, is a woman’s “Calvin Klein” label jacket. The U.S. Customs & Border Protection Laboratory analyzed the garment fabric for construction and fiber content. This analysis found the jacket to be composed of a bonded fabric. The bonded fabric consists of an outer layer of a warp knitted filament polyester fabric that has been brushed on the outer surface and an inner layer of 95.3% acrylic and 4.7% polyester weft knit cut 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 full front opening with a zipper closure, a self-fabric collar with two self-fabric straps and metal buckle closures, two front vertical pockets with zipper closures at the waist, long sleeves, and a 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. 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