The tariff classification of a women’s knitted padded sleeveless jacket

N288051 October 5, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Henry Van WTS Customs Brokerage Co. Inc. 8901 S. La Cienega Blvd., Ste. 110 Inglewood, CA 90301-4401 RE: The tariff classification of a women’s knitted padded sleeveless jacket Dear Mr. Van: In your letter dated July 6, 2017, you requested a tariff classification ruling on behalf or your client, Runway Global Limited. We apologize for our delay in responding, which was due to laboratory analysis of the garment. The remaining portion of the garment will be retained for our files. Style MARJ458-VE32 is a women’s hip length, padded sleeveless jacket. The outer shell of the garment is constructed from 90% polyester 10% spandex knitted fabric bonded to a thermal polyurethane film (TPU) that is quilted in horizontal rows to a non-woven poly fill batting. The garment was analyzed by the CBP laboratory and found to be constructed from a cut pile, warp knit fabric. The sleeveless jacket is lined with 100% woven polyester, and features a full frontal opening with a zipper closure, a lined hood, over-sized armholes, zippered slant pockets at the waist, and a hemmed bottom. The tariff classification of the jacket is governed by the tariff rules used to classify the bonded fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics which are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903, so classification of the jacket under heading 6113, HTSUS, is not applicable. You state in your letter that the sleeveless padded jacket will be water resistant, but since the garment will be classified in a knit HTSUS heading, classification of the garment in a water-resistant subheading is not applicable. Consequently, the applicable subheading for style MARJ458-VE32 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% 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