The tariff classification of a women’s garment from Singapore.

N130758 November 18, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Dana L. Bounds Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a women’s garment from Singapore. Dear Ms. Bounds: In your letter dated October 26, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 80662 is a “Saucony” brand women’s jacket that is constructed from 100% polyester ribbed knit fabric (the outer layer) that is bonded to 100% polyester brushed knit fabric (the inner layer). The jacket features a full front opening with a zippered closure, a self-fabric hood, long sleeves with ribbed knit cuffs, vertical zippered inset front pockets in the waist area, a “Saucony” logo on the front left shoulder area, a “Saucony” label sewn on the upper right hand sleeve, and a ribbed knit bottom band. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…anoraks….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