The tariff classification of a woman’s jacket from Jordan.

N168858 June 21, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s jacket from Jordan. Dear Ms. Greener: In your letter dated May 24, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 031-0040(regular), is a woman’s “Eddie Bauer®” label jacket that is normally worn over other garments for warmth and protection from the elements. The jacket and hood is constructed with an outer layer of 100% acrylic knitted fabric that is bonded to a 100% polyester high pile fleece fabric. The jacket features a full front zippered opening with a zipper garage, a pieced constructed hood that includes a high stand-up front collar, two pockets at the waist with zipper closures, two inside pockets at the underside of the lower front panels, long sleeves with a small insert of 92% polyester and 8% spandex knitted fabric with a brushed underside at the tapered close fitting bottoms, a straight front panel bottom, and a slightly curved rear garment bottom. The garment extends to below the waist. You state in your letter that the jacket will also be available as style 031-0041 (petite) and 031-0042 (tall). 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 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