The tariff classification of a woman’s garment from China

N260918 February 10, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075 Ms. Denise Smalls Kohl’s Department Stores 1400 Broadway 20th Floor New York, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Ms. Smalls: In your letter dated January 16, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style WE53Z034R is a woman’s unlined jacket constructed from 99% cotton and 1% spandex woven fabric. The garment features a round neckline, long sleeves with zipper closures at the cuffs, two faux pockets at the waist, and a full front opening secured by an asymmetrical zipper closure.  Although you requested classification of style WE53Z034R under subheading 6202.92.2061 or subheading 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211, HTSUS. Consequently, the applicable subheading for style WE53Z034R will be 6211.42.0075, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 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 Kimberly Rackett via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division