The tariff classification of a woman’s padded, sleeveless jacket from Indonesia

N264170 May 15, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Denise Smalls Kohl’s Department Stores 1400 Broadway 20th Floor New York, NY 10018 RE: The tariff classification of a woman’s padded, sleeveless jacket from Indonesia Dear Ms. Smalls: In your letter dated April 14, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style WF53A726R is a woman’s padded sleeveless jacket. The jacket has an outer shell constructed of 96% polyester and 4% spandex knit fabric with a visible polyurethane coating on the outer surface, quilted to a nonwoven polyester batting fill. The fully lined jacket features a full front opening secured by a zipper closure that extends to the top of the collar, pockets at the waist area, and a hemmed bottom. Per additional information requested, you stated that the quilting of the fabric is not performed in the piece, but is done after the panels are cut to shape. The applicable subheading for style WF53A726R, will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 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