The tariff classification of women’s knit jackets from China

N285374 May 8, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6102.20.0010 Ms. Eileen Family c/o Bernadette Placido QVC Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of women’s knit jackets from China Dear Ms. Family: In your letter dated April 12, 2017, you requested a tariff classification ruling. Per your request, the samples will be returned. Item S9854 is a women’s jacket constructed from 88% polyester 12% spandex knit fabric. The unlined garment features a round neckline with a snap closure, a full front opening secured with a zipper closure, long, tapered sleeves with elasticized, self-fabric cuffs, slant pockets below the waist, and an elasticized, self-fabric bottom. Item S7830 is a women’s jacket constructed from 55% polyester 44% rayon 1% spandex knit fabric. The lined garment features a round neckline, a full front opening secured with a zipper closure, long raglan sleeves with self-fabric banded cuffs, slant pockets below the waist, and a close-fitting, self-fabric banded bottom. Item S9085 is a women’s jacket constructed from 62% cotton 31% polyester 7% spandex knit fabric. The unlined garment features a spread collar, a full front opening secured with an asymmetrical zipper closure and two snaps, long tapered sleeves with rib knit cuffs, slant pockets at the waist, and a close-fitting, self-fabric banded bottom.  The applicable subheading for styles S9854 and S7830 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 is 28.2 percent ad valorem. The applicable subheading for style S9085 will be 6102.20.0010, 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 cotton: Women’s. The rate of duty is 15.9 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division