The tariff classification of a woman’s garment from China.

N257124 September 23, 2014 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.7000 Ms. Maureen Metzinger Lord and Taylor LLC 424 5th Avenue New York, NY 10018 RE: The tariff classification of a woman’s garment from China. Dear Ms. Metzinger: In your letter dated September 5, 2014, you requested a tariff classification ruling. Your sample is being returned, as requested. Style C1S5WJ4075 is a woman’s suit type jacket. The garment is constructed of 86% cotton 14% acrylic woven fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The unlined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a V-shaped neckline, long sleeves, two pockets below the waist and a full front opening secured by a snap closure. The applicable subheading for Style C1S5WJ4075 will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907…Other women’s or girl’s garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." The rate of duty will be 3.3% 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division