The tariff classification of a woman’s jacket from China.

N115783 August 10, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s jacket from China. Dear Ms. Nabors: In your letters dated June10, 2010 and July 15, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 9299, is a woman’s “Xersion” brand jacket that is constructed from 88% polyester and 12% spandex knit fabric. The jacket features a fold over collar, a full front zippered opening, long sleeves that extend to the middle of the hand with thumb openings at the self-fabric sleeve endings, two front panel inset vertical pockets with zipper closures, two inside pockets on the inner front panels, and a close fitting self-fabric banded bottom. The garment extends to the upper thigh area. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division