The tariff classification of a woman’s jacket from Bangladesh

N253463 June 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Christina Stemley Eddie Bauer LLC 10401 NE 8th Street Ste 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Ms. Stemley: In your letter dated May 5, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Item 056-0653 is a woman’s jacket constructed of both knit and woven components. The front and back panels are constructed of 100% polyester woven fabric quilted to a light batting. The hood, raglan sleeves and side panels are constructed of 95% polyester and 5% spandex knit fabric. The jacket features a hood with draw cord tightening, full front opening with a zipper closure that extends to the neck, vertical pockets with zipper closure at the waist, and a drawcord with cord lock tightening through the bottom hem. The woven components impart the essential character of the garment. Although you requested classification of item 056-0653 as a knit jacket under subheading 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), the woven components impart the essential character of the jacket. In your letter, you stated the woven fabric passes the water resistant test, however, this jacket is not considered water resistant due to the integral knit hood, side panels and sleeves. Consequently, the applicable subheading for item 056-0653 will be 6202.93.5011, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 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 the 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 Acting Director National Commodity Specialist Division