The tariff classification of a woman’s garment from China

N227915 August 9, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Debbie Werner Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s garment from China Dear Ms. Werner: In your letter dated July 17, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style C02M852195 is an “Anne Klein” brand woman’s jacket that is constructed from two layers of fabric that are bonded together. The outer layer is made of a 100% polyester knit fabric, the surface of which appears to be covered with a plastic material in the form of a pattern or design. The inner layer is made from 52% acrylic 48% polyester pile fabric. The jacket extends from the shoulders to the below the waist and is worn over other garments for warmth and protection from the elements. The garment features a full front double breasted opening with two outside button closures, one inside button closure and two non-functional buttons. Additional features include a fold over collar, two front panel inset pockets at the waist area, long sleeves with fold over cuffs, and a straight garment bottom. Chapter 59 Note 2 (a) (4) excludes fabrics partially covered with plastics and bearing designs resulting from these treatments. Therefore, classification under Heading 6113 is not applicable. Legal Note 1 to 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. Accordingly, the garment 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, Thomas J. Russo Director National Commodity Specialist Division