The tariff classification of a women’s padded sleeveless jacket from China

N095740 March 17, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of a women’s padded sleeveless jacket from China Dear Ms. McLafferty: In your letter dated February 24, 2010, on behalf of your client, Foreign Resources Corporation, you requested a tariff classification ruling. The sample submitted, style number 87403, is a women’s padded sleeveless jacket with a shell composed of a woven 100% polyester fabric that is visibly coated on the inner surface with polyurethane and is quilted to a nonwoven polyester batting insulation. The garment is lined with a brushed knit fleece fabric. The garment is sleeveless and has oversized armholes, an additional inner armhole composed of an acrylic ribbed-knit fabric for warmth, a stand-up collar with a ribbed-knit acrylic fabric on the inner portion of the collar and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with six snaps covers the front zipper area. The garment has two front pockets at the waist and a straight cut hemmed bottom. 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 sample is being returned to you as you have requested. The applicable subheading for the padded sleeveless jacket will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division