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

N218142 September 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a woman’s jacket from China. Dear Ms. McCall: In your letter dated May 14, 2012 you requested a classification ruling. The submitted sample was destroyed during laboratory analysis. Style 5405 is a woman’s jacket which you have indicated is constructed of a 100% polyester 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 an outer woven fabric bonded to a weft knit pile fabric. The jacket features a full front opening with a zipper closure through the collar, zippered pockets at the waist area, long sleeves with elasticized sleeve endings, an elasticized drawstring at the bottom hem, and an inside pocket at the waist on the left front panel. The jacket extends from the shoulders to the waist 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 5405 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division