The tariff classification of a woman’s jacket from Vietnam or Indonesia

N261154 February 23, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy DR., MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s jacket from Vietnam or Indonesia Dear Ms. Morrell: In your letter dated January 22, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style PPK100624 is a woman’s jacket constructed from two different fabrics. The collar, shoulders, back panel and sleeves are constructed of cellular polyurethane plastic with a backing of woven viscose fabric. The two front panels are constructed of 95% polyester and 5% wool woven fabric. The fully lined jacket features a pointed fold-down collar, long sleeves with snap button closures on the cuffs, zipper pockets below the waist and a full front opening secured by an off center zipper closure. Although you requested classification of style PPK100624 under heading 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), the woven front panels impart the essential character of the garment. Consequently, the applicable subheading for style PPK100624 will be 6202.93.5011, 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 Director National Commodity Specialist Division