CLA-2-62:OT:RR:NC:WA:357
Mr. Erick Echeverria
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of a women’s pullover jacket from India
Dear Mr. Echeverria:
In your letter dated October 18, 2010, you requested a tariff classification ruling.
The sample submitted, style number TL6217, is a women’s hip-length pullover jacket with a shell composed of a woven 90% polyester/10% elastane double weave fabric on the upper portion of the front and rear panels, on the hood, on the shoulders and on the upper portion of the sleeves. The lower portion of the front and rear panels and the lower portion of the sleeves are composed of a double knit 90% polyester/10% elastane fabric. The jacket is lined in the upper body with a mesh fabric.
The upper portion of the jacket’s front and rear panels extends to the chest area, is free hanging and covers the mesh lining fabric. The jacket has an integral hood and a partial opening at the front that is secured by a zipper closure that extends from the chin area to above the waist. The jacket has long hemmed sleeves, a zippered pocket on the lower portion of the rear panel and a hemmed bottom. The “Columbia” tradename and trademark appear in various areas of the garment.
The essential character of this garment is not imparted by the knit portions. Therefore, it is classifiable as a woven garment in accordance with HTSUS General Rule of Interpretation 3.
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