CLA-2-61:OT:RR:NC:N3:359
Ms. Tori Breunig
Junonia, Ltd.
1355 Mendota Heights Road, Suite 300
Mendota Heights, MN 55120
RE: The tariff classification of three women’s garments from China.
Dear Ms. Breunig:
In your letters dated May 8, 2009 and April 22, 2009 you requested a classification ruling. As requested, your samples are being returned to you.
Style 426500, is a woman’s coat constructed from a bonded fabric that consists of an outer layer of 95% polyester and 5% spandex woven fabric, a middle layer of a polyurethane (TPU) membrane, and an inner layer of 100% polyester knit pile fabric. The garment features a full front opening with a zipper closure and a snap closure at the neckline and garment bottom, a detachable hood with a drawstring closure secured by five snap closures, long sleeves with self-fabric cuffs, two front vertical pockets with zipper closures, and a hemmed garment bottom. The garment extends below the knees.
Style 426502 is a shorter version of the Style 426500 coat. Style 426502 is a woman’s jacket that extends to the upper thigh area. With exception of the length, both garments have the same features.
Style 426501, is a pair of women’s pants made from a bonded material. The outer surface of the fabric is 95 percent polyester and 5 percent spandex woven fabric; a middle layer of a polyurethane (TPU) membrane; the inner surface is 100 percent polyester brushed pile knit fleece fabric. The pants feature a waistband that is elasticized in the back; a front zipper with a one button left-over-right closure; two front slant pockets with a zipper closure; and hemmed leg openings.
Chapter 61, note 9 states, in part:
Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As the pants have a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment.
The tariff classification of these garments are governed by the rules used to classify their fabric; Legal Note 1 (c), Chapter 60, HTSUS, noted. Consequently, the garments are considered knit garments of Chapter 61, HTSUS. In addition, because the garments are of knit construction and classified in the knit provisions, classification as water resistant garments is not available.
The applicable subheading for styles 426500 and 426502 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, 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 duty rate will be 28.2% ad valorem.
The applicable subheading for style 426501 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division