CLA-2-61:OT:RR:NC:3:359

Ms. Clara Zhang
CDL USA, Inc.
37 West 39th Street, Suite 1001
New York, NY 10018

RE: The tariff classification of two women’s jackets from China.

Dear Ms. Zhang:

In your letter dated September 22, 2009, you requested a classification ruling. Your samples are being returned to you.

CDL style DL001/QVC style A98022 is a woman’s “dannylounge” label cut and sewn jacket that is constructed from 58% cotton, 38% polyester, and 4% spandex French terry knit fabric. The garment features a self-fabric mock collar, a full front opening with a zipper closure, long sleeves with close fitting self-fabric cuffs, two front inset pockets at the waist, an image of a lizard embroidered on the wearer’s upper front panel, and a close fitting self-fabric banded bottom.

CDL style DL002/QVC style A97913 is a woman’s “dannylounge” label cut and sewn jacket that is constructed from 58% cotton, 38% polyester, 4% spandex French terry knit fabric. The garment features a full front opening with a zipper closure, a hood that can be tightened by means of a drawstring, long sleeves with tight fitting rib knit cuffs, rib knit inserts extending from under the arm to the garment bottom, kangaroo pockets at the waist, an image of a lizard embroidered on the wearer’s lower left pocket, and a close fitting self-fabric banded bottom.

The applicable subheading for styles CDL DL001/QVC A98022 and CDL DL002/QVC A97913 will be 6102.20.0010, 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 cotton: Women’s. The duty rate will be 15.9% 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division