CLA-2-62:OT:RR:NC:N3:357
Ms. Lena Rainbow
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s jacket from Vietnam
Dear Ms. Rainbow:
In your letter dated September 2, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 42VO402 is a women’s jacket constructed from two different fabrics. The collar, shoulder, tapered front panels, and the upper portion of the sleeves are constructed from a 100% polyester woven fabric which is completely obscured by a polyurethane coating. The balance of the front panels, sleeves, side panels and the back panel are constructed from a 94% polyester and 6% spandex knit fabric. The jacket features a full front opening secured by an asymmetrical zipper closure, long tapered hemmed sleeves, zippered pockets at the waist, and a close-fitting hemmed bottom.
While style 42VO402 has portions of completely obscured woven fabric, it is not regarded as being made up of such fabric and is therefore excluded from classification in heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). Further, the knit components impart the essential character to the garment.
The applicable subheading for the style 42VO402 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
Director
National Commodity Specialist Division