The tariff classification of a women’s garment from China

N149936 March 23, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Susan Stempko Mystic, Inc. 463 7th Avenue – 12th Floor NY, NY 10018 RE: The tariff classification of a women’s garment from China Dear Ms. Stempko: In your letter dated February 5, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 8679 is a women’s jacket that is constructed from two layers of fabric that are bonded together. The outer layer is made of a 100% polyester warp knit fabric which has been brushed and printed with a plastic material that covers only certain portions of the surface, creating a design or pattern that simulates the look of leather. The inner layer is made from 100% polyester knit long pile fabric. The jacket extends from the shoulders to the waist and is worn over other garments for warmth and protection from the elements. The garment features a full front opening with a zipper closure, a high stand-up collar with a tab buckle tightener, a zippered inset breast pocket, two front panel inset pockets at the waist area, long sleeves with self-fabric cuffs, and tab buckle tighteners at either side of the straight garment bottom. 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, the garment is properly classified as a jacket under heading 6102, HTSUS. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division