The tariff classification of a women’s garment from an undetermined Asian country

N128514 February 10, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Rachael A. Slisz Patagonia, Inc. 259 West Santa Clara Street Ventura, CA 93001 RE: The tariff classification of a women’s garment from an undetermined Asian country Dear Ms. Slisz: In your letter dated October 15, 2010, you requested a tariff classification ruling. Your sample was destroyed during analysis by the U.S. Customs and Border Protection laboratory. The submitted Style 3185 garment is a “Patagonia” brand women’s jacket. The laboratory of U.S. Customs and Border Protection has determined that the garment is constructed of a bonded fabric composed of an outer layer of woven fabric made of polyester and spandex and an inner layer made of 100% polyester knit pile fabric. The garment features a full front zippered opening with a stand up collar, long sleeves that have a gusset at the wrist area with a hook and loop tab tightener at the sleeve bottom, zippered pockets at the waist area on the front panels, a “Patagonia” logo at the upper left side front panel, and an elasticized drawstring with cord locks at the bottom hem of the garment. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: "1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001." Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. Therefore, Style 3185 is properly classified as a jacket under heading 6102, HTSUS. The applicable subheading for the submitted garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, 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