The tariff classification of a woman’s bonded knit jacket from China

N246917 April 15, 2014 CLA-2-62:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Thomas Haag Aurum GME USA 63A Lupine Road Lowell, MA 01850 RE: The tariff classification of a woman’s bonded knit jacket from China Dear Mr. Haag: In your undated letter, received by our office on October 1, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The remaining portion of the sample garment after laboratory analysis is being returned to you as per your request. Style 13-001 is a woman’s jacket that is constructed from a bonded fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, fleece knit fabric. The jacket features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elasticized capping at the ends, pockets at the waist, and elasticized capping at the bottom of the garment. Laboratory analysis has determined that the inner layer of fabric of style 13-001 is of weft knit pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available.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 Renee Orsat via email at Renee.Orsat @ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division