CLA-2-61:OT:RR:NC:TAB:359
Ms. Maya Kessler
Eddie Bauer
10401 NE 8th Street, Ste. 500
Bellevue, Washington 98004
RE: The tariff classification of a women’s garment from Sri Lanka.
Dear Ms. Kessler:
In your letter dated December 7, 2009, you requested a tariff classification ruling. The provided sample will be returned as per your request.
Style 059-0850 (Design Reference D1059021) is a women’s jacket constructed of a 96% cotton 4% spandex French terry fabric. The garment features an oversized fold over collar with a drawstring tightener, a full front zippered opening, long sleeves with tight fitting ribbed knit cuffs, two front inset pockets and a tight fitting ribbed knit bottom band. The garment extends to below the waist.
In your submission, you asserted classification as a cardigan of 6110, HTSUS. However, the garment meets the criterion for a jacket of 6102, HTSUS, as it would provide the wearer with sufficient protection from the elements.
The applicable subheading for the garment 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