The tariff classification of garment from China

N276914 July 22, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Judy Tran Seattle Glove Inc. 11524 Cyrus Way Mukilteo, WA 98275 RE: The tariff classification of garment from China Dear Ms. Tran: In your letter dated May 25, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested. The submitted, Style NE-81HGJ, consists of two jackets: an outer jacket with a shell of 100% polyester fabric and an inner jacket made from 100% knit polyester polar fleece. The outer jacket is stated to be water resistant as a result of an application of polyurethane plastics to the inner surface of the outer shell. The inner jacket has a full-front zipper opening with a zip- through collar, two slant, zippered pockets at the waist and a drawcord waistband and elasticized cuffs. Although the two jackets may be joined with zippers to form a single garment, each is capable of being worn separately; therefore, they are classified as two garments. The applicable subheading for Style NE-81HGJ -knit inner jacket will be 6101.30.2010, Harmonized System of the United States (HTSUS), which provides for other men's overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, of man-made fibers. The duty rate will be 28.2% ad valorem. The classification of Style NE-81HGJ -woven outer jacket involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. 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 https://hts.usitc.gov/current. 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 email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division