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

N248882 July 31, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Joe Rafferty Daron Fashions, Inc. 131 West 35th Street New York, NY 10001 RE: The tariff classification of a woman’s bonded jacket from China Dear Mr. Rafferty: In your letter dated December 18, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style L4H0267H is a woman’s jacket constructed from a 95% polyester and 5% spandex woven fabric bonded to a 100% polyester knitted fabric. The garment features a hood, a full front opening with a zipper closure that extends to the top of the collar, long sleeves with adjustable snaps at the ends, vertical zippered pockets at the waist, zippered pockets at the bust, and self-fabric belt. Laboratory analysis has determined that the inner layer of fabric of style L4H0267H 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. The applicable subheading for the style L4H0267H 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 percent 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division