The tariff classification of a woman’s knit jacket from Indonesia.

N249741 February 11, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of a woman’s knit jacket from Indonesia. Dear Ms. Cheung: In your letter dated January 22, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style MAC20027, is a woman’s jacket made from 88% polyester and 12% spandex knit fabric. The jacket extends from the shoulders to the hip area and is worn over other garments for warmth and protection from the elements. The jacket features a full front opening with a zipper closure, a self-fabric hood that you state will include a drawstring, two vertical pockets at the waist area with zipper closures, long sleeves with tight fitting self-fabric endings, contrast color inserts on the upper rear panel, and a tight fitting hemmed garment bottom. In your submission, you asserted classification as a cardigan under 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment meets the criterion for a jacket of 6102, HTSUS, as it would provide the wearer with sufficient protection from the elements. The garment is properly classified as a jacket under 6102.30.2010, HTSUS. The applicable subheading for style MAC20027 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division