The tariff classification of women’s garments from China and Taiwan

N256323 September 8, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010, 6210.50.5020; 6104.63.2006 Ms. Leanne Gent The Udelson Group 27 Drydock Avenue 7th Floor Boston, MA 02210 RE: The tariff classification of women’s garments from China and Taiwan Dear Ms. Gent: In your letter dated July 28, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style JKT01SS15 is a woman’s hip length jacket composed of 87% nylon and 13% spandex knit fabric.  The jacket features a full front opening secured with a zipper closure which extends to the top of the collar, long tapered sleeves with thumb slots, two pockets at the waist with zipper closures and a hemmed bottom. Style JKT02SS15 is a woman’s hip length jacket. The garment is constructed of 100% nylon woven fabric that is visibly coated on the interior surface. The garment features a removable hood with a draw cord tightening, a full front opening secured by zipper closure extending to the top of the collar covered by the flap with eight-snap closure, long sleeves secured with hook and loop at the wrist and inner stretch storm cuffs with thumb slots, two pockets at the waist with zipper closure and a draw cord with cord lock tightening through the bottom hem. Style PNT02SS15 is a pair of women’s pants constructed from 87% nylon and 13% spandex knit fabric. The pull-on pants feature an elasticized waistband and hemmed leg openings. The applicable subheading for the style JKT01SS15 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 rate of duty will be 28.2 percent ad valorem. In your letter you suggested classification for the style JKT02SS15 under the water resistant provisions in Chapter 62. An examination of the style JKT02SS15 indicates that the shell is visibly coated. Therefore, in accordance with HTSUS Chapter 62 Legal Note 5, the garment is classifiable in HTS heading 6210. The applicable subheading for the style JKT02SS15 will be 6210.50.5020, 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: Anoraks (including ski-jackets), wind-breakers and similar articles. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for style PNT02SS15 will be 6104.63.2006, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 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 Director National Commodity Specialist Division