The tariff classification of a woman’s and man’s jacket from China or Vietnam

N257130 March 2, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6101.30.2010 Ms. Susan Stempko Mystic, Inc. 463 7th Avenue New York, NY 10018 RE: The tariff classification of a woman’s and man’s jacket from China or Vietnam Dear Ms. Stempko: In your letter dated September 3, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the samples you submitted were destroyed. Style 4617LCS is a woman’s hip-length jacket constructed from a 92% polyester and 8% spandex woven fabric bonded to a 100% polyester knit fabric. The jacket features a full front zipper closure that extends to the top of the collar, a hood with drawcord tightening, long hemmed sleeves, a zipper pocket at the left chest, zipper pockets at the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. Style 7372LCS is a man’s hip-length jacket constructed from a 92% polyester and 8% spandex woven fabric bonded to a 100% polyester knit fabric. The jacket features a full front zipper closure that extends to the top of the collar, long sleeves with hook and loop at the ends, a zipper pocket at the left chest, zipper pockets at the waist, and an inner elasticized drawstring with cord locks through the hemmed bottom. U.S. Customs and Border Protection laboratory analysis determined the inner layer of the outer shell fabric of styles 4617LCS and 7372LCS is of weft knit brushed pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. As styles 4617LCS and 7372LCS are garments constructed of knit fabric, classification as water resistant is not available. The applicable subheading for the style 4617LCS 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 rate of duty will be 28.2 percent ad valorem The applicable subheading for the style 7372LCS will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty 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