CLA-2-62:OT:RR:NC:N3:348
Ms. Deana Ferron
PVH
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s jacket from China.
Dear Ms. Ferron:
This ruling is being issued to correct Customs Ruling Number N258065, dated November 10, 2014. The purpose of this replacement letter is to correct a clerical error. In N258065, the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification was not provided for Style 42JO459. The style was incorrectly classified as other than man-made fibers instead of man-made fibers. A complete corrected ruling follows.
In your letter dated October 8, 2014, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Style 42JO459 is a woman’s motorcycle style jacket. The jacket is constructed of 85% viscose rayon 15% polyester woven fabric coated with compact polyurethane plastic that completely obscures the underlying fabric. The lined jacket features: a mock collar with 2-snap closures, a full front opening secured by a symmetrical zipper closure that extends to the top of the collar, long sleeves with elasticized cuffs, two slash zippered pockets at the waist and a hemmed elasticized waistband.
The applicable subheading for the Style 42JO459 will be 6210.50.3000, 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: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division