The tariff classification of a woman’s jacket from China

N242658 June 19, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Jessica Paco (China) Garment Ltd. Building B (Rock House), No. 9, Yueyang Road, Qingdao, China P.C.: 266071 RE: The tariff classification of a woman’s jacket from China Dear Ms. Jessica: In your letter dated December 13, 2012, but received on June 4, 2013, you requested a tariff classification ruling. The submitted sample will not be returned to you. The submitted sample, style FW13L83-3, is a woman’s quilted padded sleeveless jacket. The garment is constructed of 100% polyester woven fabric that is visibly coated on the interior surface with polyurethane. The garment features a hood, a full front opening secured by a zipper closure, oversized armholes, two front vertical pockets at the waist and a straight cut hemmed bottom. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. The applicable subheading for style FW13L83-3 will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Other. The rate of duty will be 7.1 percent 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 the 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division