The tariff classification of a woman’s jacket from Bangladesh

N251632 April 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Christina Stemley Eddie Bauer LLC 10401 NE 8th Street Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Ms. Stemley: In your letter dated March 14, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Item 006-3794 is a woman’s jacket constructed of both knit and woven components. The collar, sleeves, center front and center back panels are constructed of 100% nylon woven fabric that is quilted to a nonwoven polyester batting insulation. The side panels are constructed of 95% polyester and 5% spandex knit fabric. The jacket features a full front opening with a zipper closure that extends to the collar, a hood with a draw cord tightening, long sleeves, slant pockets at the waist secured by zipper closures, and a hemmed bottom. The woven component imparts the essential character of the garment. This jacket is not considered water resistant due to the knit fabric along the side panels. The applicable subheading for the item 006-3794 will be 6202.93.5011, 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 (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 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 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division