The tariff classification of a women’s jacket from China

N182975 September 8, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a women’s jacket from China Dear Ms. Xie: This ruling is being issued to correct Customs Ruling Number N180375, dated August 25, 2011. The purpose of this replacement letter is to correct a clerical error. In N180375, the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification was not provided for style #3568760. A complete corrected ruling follows. In your letter dated August 10, 2011, you requested a tariff classification ruling. The submitted sample is being returned as requested. Tommy Hilfiger style #3568760 is a women’s faux leather jacket. The waist length jacket is constructed of a 100% viscose rayon woven fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The garment contains a woven polyester lining and features the following: a stand-up collar with a snap closure, long sleeves with cuffs, a full front diagonal zippered opening with snap closures at the collar and waist, four zippered pockets at the waist and four decorative snap tabs at the waist. The applicable subheading for style #3568760 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made up of heading 5602, 5603, 5903 or 5907: Other women’s or girls’: Of man-made made fibers: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division