CLA-2-61:OT:RR:NC:N3:357
Mr. Joe Rafferty
Daron Fashions, Inc.
131 West 35th Street
New York, NY 10001
RE: The tariff classification of a woman’s jacket from China
Dear Mr. Rafferty:
In your letter dated January 6, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
Style L4H4227H is a woman’s jacket constructed from a 94% polyester and 6% spandex woven fabric bonded to a 100% polyester knit fabric. The jacket features a full front opening with a zipper closure that extends to the top of the collar, a hood, long sleeves, zippered pockets at the waist, and a hemmed bottom.
Customs and Border Protection (CBP) laboratory analysis determined the inner layer of fabric of style L4H4227H is of warp knit cut pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric.
As this garment is of knit construction, classification as water resistant is not available.
Consequently, the applicable subheading for style L4H4227H will be 6102.30.2010, 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: Women’s. 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division