The tariff classification of woman’s garments from China

N251918 April 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011; 6206.40.3030 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of woman’s garments from China Dear Ms. Lee: In your letter dated March 26, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style D274261 is a woman’s hip length jacket constructed of both knit and woven components. The front panel and back panels are constructed from 100% polyester woven fabric lined with a woven polyester fabric that is quilted to a nonwoven polyester batting insulation. The sleeves, collar and the side panels are constructed from 100% merino wool knit fabric. The jacket features a full front opening secured by a zipper closure, raglan sleeves, two unsecured pockets at the waist and a ribbed knit bottom. The woven component imparts the essential character of the garment. Style D263256 is a woman’s blouse constructed of both knit and woven components. The front panel extending from the neckline to the bust is constructed from 52% wool and 48% silk woven fabric.  The balance of the front panel is constructed from 65% polyester and 35% wool woven fabric.  The collar, waist band, back panel, and sleeves are constructed from 100% merino wool knit fabric.  The pullover-style blouse features long raglan sleeves and a ribbed knit collar and bottom.  The two woven components impart the essential character of the garment.  Because the two woven components are constructed of different fabrics, neither imparts the essential character. The blouse will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the style D274261 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. The applicable subheading for the style D263256 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 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