CLA-2-62:OT:RR:NC:WA:357
Mr. Joseph Drogalis
Prestige Global Co.
1350 Broadway
New York, N.Y. 10018
RE: The tariff classification of a women’s padded sleeveless jacket from Thailand
Dear Mr. Drogalis:
In your letter dated May 20, 2010, you requested a tariff classification ruling.
The sample submitted, style number DW09, is a women’s hip-length padded sleeveless jacket with a shell composed of a woven 100% nylon fabric and a lining composed of a woven 100% taffeta fabric quilted together with a nonwoven polyester batting in between.
In your letter you indicate that the shell fabric has an unspecified 450mm coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The padded sleeveless jacket has oversized armholes, a stand-up collar, a full front opening secured by a left-over-right, six-button closure, two front pockets at the waist and a straight cut hemmed bottom.
Although the padded sleeveless jacket has a left-over-right front closure, the cut of the garment clearly indicates that it has been designed for women.
The sample is being returned to you.
The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ padded sleeveless jackets, of man-made fibers, other. The rate of duty will be 14.9 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