The tariff classification of a woman’s garment from China

N197731 March 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas New York, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Mr. Kaidas: In your letter dated December 13, 2011, you requested a tariff classification ruling. The remaining portion of the sample garment after laboratory analysis is being returned to you as per your request. The submitted sample, style L2106, is a woman’s jacket which you have indicated is constructed of a 93% polyester 7% spandex woven fabric bonded to a 100% polyester knitted fabric. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its construction. The laboratory has determined the garment is composed of a bonded fabric. The bonded fabric consists of an outer woven fabric bonded to a knit fabric. The knit fabric has warp knit loop pile construction. The jacket features a self-fabric piece constructed detachable hood, a full front opening with a zipper closure, a high stand-up collar, zippered inset pockets on the front panel waist area, two inside pockets at the front panel waist area, long sleeves with hook and loop tighteners at the sleeve endings, and a straight garment bottom. The jacket extends from the shoulders to below the waist and is worn over other garments for warmth and protection from the elements. 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 L2106 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division