CLA-2-61:OT:RR:NC:N3:358
Mr. Joe Rafferty
Daron Fashions, Inc.
131 West 35th Street
New York, NY 10001
RE: The tariff classification of a girl’s jacket from China.
Dear Mr. Rafferty:
In your letter dated December 17, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 542008H is a girl’s jacket that consists of two layers of fabric bonded together by a polyurethane film. The outer layer is constructed of 97% polyester, 3% spandex woven fabric. The inner layer is constructed from 100% polyester knit pile fabric. The jacket extends from the shoulders to below the waist and is worn for warmth and protection against the elements. The garment features a stand-up collar, long sleeves with hemmed cuffs, a full front opening with zipper closure, two front patch pockets above the waist and a hemmed bottom.
Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because Style 542008H is classified as a knit garment, classification as a water resistant garment is not available.
The applicable subheading for Style 542008H will be 6102.30.2020, 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 man-made fibers: other: other: other, girls’. The rate of duty will be 28.2 percent 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division