The tariff classification of a girl’s vest and a women’s jacket from China.

N252405 May 7, 2014 CLA-2-61;42:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 4203.10.4060 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of a girl’s vest and a women’s jacket from China. Dear Ms. Lee: In your letter dated April 9, 2014, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. The first sample, Style B0464 identified by you as a sherpa puffer vest is a girl’s sleeveless lined vest constructed of long pile fabric, both ground fabric and pile portion are 70% polyester, 30% acrylic. As per our telephone conversation of May 5, 2014, you stated the lining is constructed of 100% polyester woven fabric. The garment features oversized armholes, two vertical zippered side pockets, a full front zippered opening with a fabric placket constructed from the same fabric as the lining. The lining fabric is also sewn on to the back of the stand-up collar, covers the zipper on the side pockets and forms a left side chest pocket with a vertical zippered closure. The garment extends below the waist. Style B1034 is a women’s waist-length jacket constructed of leather and 51% cotton/49% wool woven fabric. The lined garment features: a round ribbed neckline, a full front opening secured by a zipper closure, long sleeves, two slant pockets at the waist, rib knit cuffs, and a ribbed knit waistband. The back, sides and underarms are made of leather; the remainder of the garment is made from textile fabric. Goods classifiable under General Rule of Interpretation (GRI) 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The value of the leather vastly exceeds the value of the textile. The essential character for the jacket is imparted by the leather. The applicable subheading for Style B0464 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: other: other: other: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style B1034 will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or composition leather: articles of apparel: Other. Coats and jackets: Other. Women’s girls’ and infants’. The rate of duty will be 6% 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 Kimberly Wachtel at Kimberly.A. Wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division