The tariff classification of a women’s reversible jacket from China

N053999 March 23, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Ave. New York, NY 10022-4877 RE: The tariff classification of a women’s reversible jacket from China Dear Ms. McLafferty: In your letter dated March 6, 2009, on behalf of Foreign Resources Corporation, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style Nos. 90702, 39616, 30624, 99704 and 99700, depending on the importer’s customer, is a reversible outerwear garment. One shell is made from a 50% polyester/50% acrylic knit berber fleece fabric; the other is made from a 100% polyester woven fabric with a visible polyurethane coating on the inner surface. According to information you provided, the woven fabric has a finished dry weight of 71g/m2, including 5g/m2 of coating. The fabric consists of 45 yarns/cm2 in the warp and 35 yarns/cm2 in the filling, each consisting of 68D yarn size. The jacket, which has a center back length of approximately twenty-nine inches, has a full front opening with a five-button closure, patch pockets at the waist on both sides and a chest pocket on the woven side, long sleeves trimmed on the woven side with berber fleece, a rounded collar and a notched lapel. In addition to the cuffs, the woven side is trimmed on the placket and bottom hem with knit fleece. The applicable subheading for the reversible jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division