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 23, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
Style FW15L41 is a woman’s jacket constructed from a 100% polyester woven fabric bonded to a 100% polyester knit pile fabric. The jacket has a full front opening with a zipper closure extending to the top of the collar, long tapered sleeves, left chest pocket secured by a zipper closure, pockets at the waist, and a hemmed bottom.
U.S. Customs and Border Protection laboratory analysis determined the backing of the laminated fabric for style FW15L41 is of weft knit 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. Consequently, the applicable subheading for style FW15L41 is 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 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