CLA-2-62:OT:RR:NC:WA:357
Ms. Lisa M. Knerr
American Eagle Outfitters
77 Hot Metal Street
Pittsburgh, PA 15203
RE: The tariff classification of a women’s jacket from Indonesia
Dear Ms. Knerr:
In your letter dated June 9, 2010, on behalf of Blue Star Imports, L.P., a wholly owned subsidiary of American Eagle Outfitters, Inc., you requested a tariff classification ruling.
The sample submitted, style number 1236, is a women’s upper hip-length jacket with a shell composed of a woven 50% polyester/40% wool/2.5% nylon/2.5% rayon/2.5% acrylic/2.5% cotton fabric. The jacket is lined with a woven man-made fiber fabric that is quilted in a diamond pattern to a nonwoven polyester batting fill.
The jacket is fitted and has a notched lapel-style collar and a double breasted full front opening secured by a three-button closure. The jacket has long hemmed sleeves with a tab at the wrist secured by a one button closure, two double-entry front pockets with a flap closure at the waist area, a detachable tab in the center portion of the rear waist that is held to the garment by two buttons and a straight cut hemmed bottom with a rear vent.
The sample is being returned to you as you have requested.
In your letter you suggested classification for this garment under 6202.11.0010 as a coat of wool or fine animal hair. This garment is considered to be a jacket with a shell fabric consisting of a majority by weight of man-made fibers with over 36% by weight of wool. Therefore, the garment will be classified according to the textile material which predominates by weight over each other single textile material, namely, man-made fibers.
The applicable subheading for the jacket will be 6202.93.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: Of man-made fibers: Other: Containing 36 percent or more by weight of wool or fine animal hair. The rate of duty will be 43.4¢/kg + 19.7 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