The tariff classification of a woman’s jacket from China

N264935 March 2, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Dean W. Johnson Leedsworld Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of a woman’s jacket from China Dear Mr. Johnson: In your letter dated May 18, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style 99534 is a woman’s hip-length jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester finely brushed knit fabric. The jacket features a full front opening secured with zipper closure extending to the top of the collar, long tapered hemmed sleeves with adjustable hook and loop cuffs, zipper pockets below the waist, and hemmed bottom. The brushed knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric. The applicable subheading for style 99534 will be 6102.30.2010, 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. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division