CLA-2-62:OT:RR:NC:TA:348
Mr. Jimmy Ching
db Inc.
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of a ladies’ jacket from China
Dear Mr. Ching:
In your letter dated August 19, 2009, you requested a tariff classification ruling.
The submitted sample, identified as style #009WU764, is a ladies’ jacket. The jacket is composed of 100% polyester knit fabric that has been laminated with a cellular polyurethane/polyvinyl chloride plastic sheeting, which completely obscures the underlying fabric. The polyester knit fabric has been brushed, creating a dense fibrous surface. The garment features: a full front zipper with stand up collar, two side pockets at the waist, 24 ¾ inch length and a full lining. The garment also contains three decorative studs above each front pocket and six decorative studs on the back of the garment.
Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the jacket is considered to be made of a fabric of heading 5903.
The applicable subheading for style #009WU764 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other women’s or girls’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% 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 at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division