The tariff classification of a woman’s garment from China

N176855 December 9, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Malinda Hickey BWI Corp. 501 McCormick Drive, Suites J-K Glen Burnie, MD 21061 RE: The tariff classification of a woman’s garment from China Dear Ms. Hickey: In your letters dated June 21and July 25, 2011, you requested a tariff classification ruling on behalf of Dynamic Design Enterprise Inc., SWC Inc., and Design in Motion, Inc. The remaining portion of the garment after laboratory analysis is being returned to you. Style 1913-12 is a woman’s jacket which was analyzed by The U.S. Customs & Border Protection Laboratory for fabric construction. This analysis found the jacket to be composed of a bonded fabric with an outer layer of woven fabric and an inner layer of a weft knit pile fabric that has been brushed on the outer surface. The outer layer is constructed of a 94% polyester 6% spandex woven fabric bonded to an inner layer of 100% polyester weft knit pile fabric. The jacket features a full front zippered opening, a high standup collar, a self-fabric belt with a buckle closure that is threaded through eight belts loops at the waist area, two zippered inset pockets on the front panels, long tapered raglan sleeves, and a straight garment bottom. The jacket extends to the thigh area. 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 1913-12 is properly classified as a jacket under heading 6102, HTSUS. 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