The tariff classification of women’s jackets from China

N260161 January 8, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.9050 Mr. Spencer Hutchins CDS global Logistics, Inc. 604 Oakesdale Avenue S.W., Suite 200 Renton, WA 98057 RE: The tariff classification of women’s jackets from China Dear Mr. Hutchins: In your letter dated December 10, 2014, you requested a tariff classification ruling on behalf of Item House Incorporated. Your sample will be returned. The submitted sample, style 908, is a woman’s jacket constructed from a 60% wool, 30% polyester and 10% rayon woven fabric with a visible coating on the inner surface. The hip length jacket features a full front opening secured with a zipper closure, an integral hood, long sleeves, side seam pockets below the waist, and a hemmed bottom. You state in your letter style 909 will have the same styling features as style 908. Style 909 will be constructed from a 60% wool, 30% polyester and 10% rayon woven fabric with a clear coating on the inner surface. A swatch of the fabric, but not the garment, was submitted for review. The clear coating fills the interstices where the yarns intersect and is visible for tariff purposes. You suggested classification of style 908 in subheading 6210.30.70, Harmonized Tariff Schedule of the United States (HTSUS), which contains a two-part standard for inclusion: the coated portion must be on the outer surface, and it must completely obscure the underlying fabric. Neither of these conditions is met in this case. Consequently, the applicable subheading for both styles 908 and 909 will be 6210.50.9050, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Other: Other: Anoraks (including ski-jackets), wind-breakers and similar articles. The rate of duty will be 6.2 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