The tariff classification of a woman’s jacket from China

N254553 July 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Melissa Fox Vandegrift 100 Walnut Avenue Suite 600 Clark, NJ 07066 RE: The tariff classification of a woman’s jacket from China Dear Ms. Fox: In your letter dated June 16, 2014, you requested a tariff classification ruling on behalf of Tellas Ltd. Your sample will be returned as requested. Style W3907 is a woman’s fully lined jacket constructed of two different fabric components quilted to a nonwoven batting fill. The two front panels extending from the bust to the hip, the upper portion of the sleeves, and the back panel extending from the waist to the hip are constructed from 100% cotton woven fabric.  The balance of the jacket is constructed from 57% wool, 33% polyester, 7% nylon and 3% other fiber woven fabric.  The jacket features a full front opening secured by an asymmetrical zipper closure which extends to the top of the collar, a removable hood, long sleeves with inner storm cuff composed of a ribbed knit fabric, two pockets at the waist secured by zipper closure and a hemmed bottom. The jacket is constructed of two different fabrics of woven components, and neither fabric imparts the essential character. The jacket will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). In your letter you indicate that the 100% cotton woven fabric has a polyurethane coating. The coating is not visible as that term is defined in the HTSUS, therefore HTS 6210 does not apply. The applicable subheading for the style W3907 will be 6202.92.2061, 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 cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.9 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 Director National Commodity Specialist Division