The tariff classification of a woman’s garment from China

N201378 April 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Moncy Nabors J.C. Penney Purchasing Corporation Inc. 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s garment from China Dear Ms. Nabors: In your letter dated January 19, 2012, you requested a tariff classification ruling. The submitted sample was destroyed during laboratory analysis. Style 57374 is a woman’s jacket which you have indicated is constructed of a 92% polyester 8% spandex woven fabric bonded to a 100% polyester knitted fabric. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its construction. The laboratory has determined the garment is composed of an outer woven fabric bonded to an inner warp knit cut pile fabric. The jacket features a self-fabric piece constructed detachable hood with drawstring tightener, a full front opening with a zipper closure, long sleeves with adjustable hook and loop tighteners at the sleeve endings, zippered pockets on the front panel waist area, two inside pockets in the lower front panels, and an elasticized drawstring with cord locks at the garment bottom. The jacket extends from the shoulders to the hip area. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1, 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. In addition, because the garment is classified in the knit provisions, classification as a water resistant garment is not applicable. Therefore, style 57374 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, Thomas J. Russo Director National Commodity Specialist Division