CLA-2-62:OT:RR:NC:WA:357
Ms. Moncy Nabors
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024
RE: The tariff classification of a women’s jacket from China
Dear Ms. Nabors:
In your letter dated February 11, 2010, you requested a tariff classification ruling.
The sample submitted, style number 21434, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric quilted in a one-inch square diamond pattern to a nonwoven polyester batting fill. The jacket is lined with a woven polyester fabric
The jacket is fitted at the waist and has a stand-up collar, a full front opening secured by a zipper closure, and an overlapping flap with two snap closures on the collar and four snap closures along the front placket that covers the front zipper area. The garment has long vented sleeves with a one-snap closure at the wrist area, a pocket on the left chest with a zipper closure, two front pockets at the waist secured by a zipper closure and a straight cut bottom edge. The garment has a capping fabric that surrounds the entire edge of the garment.
The sample is being returned to you as you have requested.
The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles, of man-made fibers, other: other: other. The rate of duty will be 27.7 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division