The tariff classification of a women’s garment from China

N153797 April 7, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Jennifer Cirrone Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a women’s garment from China Dear Ms. Cirrone: In your letter dated March 10, 2011, you requested a tariff classification ruling. The submitted sample is being retained for our records. Style 59096 is a “saucony” label women’s jacket that is constructed from a bonded fabric consisting of two layers of 100% polyester flat knit fabric with an inner layer of plastic film. The plastic film is not visible in the cross section. You have stated the jacket is intended to be worn while running or jogging. The jacket features a zippered full front opening, a self-fabric stand-up collar with a zipper garage, long sleeves with tight fitting elasticized cuffs, a zippered pocket on the back panel below the waist, and a curved tail at the tight fitting elasticized garment bottom. The curved tail has silicone grippers across the center underside bottom edge. Reflective piping encircles the upper sleeve area on both arms and extends down the majority of the garment rear panel. The jacket extends to the hip area. Because the plastic membrane is not visible to the naked eye, classification in 6113, HTSUS, is precluded. In addition, because the garment is of knit construction, classification as a water resistant garment is not available. Accordingly, the garment is properly classified as a women’s jacket of Heading 6102. The applicable subheading for the garment 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