CLA-2-62:OT:RR:NC:N3:357
Ms. Jessica Kong
Paco (China) Garment Ltd.
Building B (Rock House),
No. 9, Yueyang Road,
Qingdao, China P.C.: 266071
RE: The tariff classification of a woman’s jacket from China
Dear Ms. Kong:
In your letter dated July 16, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style FGOL44325 is a woman’s quilted jacket. The garment is constructed of 100% polyester woven fabric that is visibly coated on the interior surface with polyurethane. The garment features a full front opening secured by five-snap closure, stand up collar, long sleeves with elasticized capping, two pockets at the waist and a straight cut bottom with elasticized capping. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. Although you requested classification of style FGOL44325 under subheading 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those under heading 6210.50.5020, HTSUS. Consequently, the applicable subheading for style FGOL44325 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), wind-breakers and similar articles. The rate of duty will be 7.1 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 the 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
Director
National Commodity Specialist Division