The tariff classification of a woman’s jacket from China

NY L85247 July 21, 2005 CLA-2-61:RR:NC:TA:359 L85247 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Marshall Smith QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s jacket from China Dear Mr. Smith: In your letter dated May 24, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, item number A56556, is a woman’s reversible jacket that is constructed from two layers of fabric that are bonded together. The fiber content on the face side is 100% polyester, faux suede knit fabric and that the fiber content on the back side is 100% cotton, woven flannel fabric. This garment is normally worn over other garments for warmth and protection from the elements. The face side (knit) of the garment features a pointed collar, long hemmed sleeves with a 2-button adjustable tab at the cuff, a full front opening with an overlap placket that covers a zipper closure, a snap closure at the neck and a snap closure at the bottom, a left chest flap pocket, 2 front flap pockets in the waist area, and a hemmed bottom. The back side (woven) of the garment features a pointed collar, long hemmed sleeves with a 2-button adjustable tab at the cuff, a full front opening with a zipper closure, a snap closure at the neck and a snap closure at the bottom, a right chest pocket, 2 front slant pockets in the waist area, and a hemmed bottom. In order to classify your garment we have submitted it to the U.S. Customs and Border Protection laboratory in Newark, New Jersey for analysis of the fabric construction and fiber. The laboratory has reported that the woven flannel side is wholly of cotton and the solid knit side is wholly of polyester. They also reported that the solid color fabric has a warp knit, two bar, cut pile construction. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTS), noted. The applicable subheading for the jacket will be 6102.30.2010, (HTS), which provides for women’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: women’s. The rate of duty will be 28.2% ad valorem. The jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division