The tariff classification of a woman’s jacket from India

N263553 April 22, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Deana Ferron Phillips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s jacket from India Dear Ms. Ferron: In your letter dated March, 31, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 42MO486 is a women’s jacket with a shell composed of a 100% polyester knit fabric coated with polyurethane plastic that completely obscures the underlying fabric, quilted to a nonwoven polyester batting insulation. Based on the information you provided, the garment is made from quilted fabric in the piece, which is excluded from heading 6113, Harmonized Tariff Schedule of the United States (HTSUS). The fully lined jacket features a full front opening secured with a zipper closure, long tapered sleeves with zipper closures at the wrist area, and zipper pockets below the waist. The applicable subheading for the style 42MO486 will be 6102.30.2010, 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. 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