CLA-2-61:OT:RR:NC:N3:359
Ms. Debbie Werner
Jones Apparel Group USA, Inc.
200W Rittenhouse Circle, Door#6
Bristol, PA 19007
RE: The tariff classification of a woman’s suit-type jacket from the Phillipines.
Dear Ms. Werner:
In your letters dated July 16, 2013 and December 6, 2013 you requested a classification ruling. Your sample is being returned to you.
Style 16DM5C0074J is a woman’s “Anne Klein” label suit-type jacket constructed from two different fabrics. The front panels are constructed from 100% polyester knit pile fabric coated with PVC and polyurethane. The sleeves and back panel are constructed from 97% polyester and 3% elastane knit fabric. The garment is composed of more than three panels, two of which are in the front, sewn together lengthwise. The garment is well constructed and features a full front opening with no means of closure, long sleeves with capped endings, a capped neckline, and a straight capped garment bottom. The garment extends to below the waist. The essential character is imparted by the front panels.
The tariff classification of this garment is governed by the rules used to classify its fabric. Legal Note 1(c) to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: “… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. Therefore, style 16DM5C0074J is properly classified as a suit-type jacket under heading 6104, HTSUS.
The applicable subheading for Style 16DM5C0074J will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s suit-type jackets, knitted: of synthetic fibers: other. The duty rate 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 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division