CLA-2-62:OT:RR:NC:TA:348

Mr. Keith Mims
Hartwell Industries, Inc.
97 Winfield Circle
P.O. Box 1399
Hartwell, GA 30643

RE: The tariff classification of a ladies’ jacket from China

Dear Mr. Mims:

In your letter dated February 12, 2010, you requested a tariff classification ruling. The submitted sample is being returned, as per your request.

Style number WT5990 is a ladies’ jacket. It is constructed with an outer shell composed of a 100% polyurethane face with a 100% polyester knit backing and a 100% polyester fleece lining. The garment features a full front zipper that extends to the top of the fleece lined collar, piping across the chest of the garment, two concealed zippered pockets at the waist, long sleeves with hook and loop tabbed cuffs, and two underarm vent holes on each side.

The applicable subheading for style number WT5990 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 3.8%.

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 at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division