CLA-2-61:OT:RR:NC:N3:359
Ms. Jeannine Greener
Eddie Bauer LLC
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of a woman’s knit jacket from China.
Dear Ms. Greener:
In your letter dated May 6, 2011 you requested a classification ruling. Your sample is being returned to you.
The submitted sample, item # 031-0047 (regular), is an “Eddie Bauer” label women’s jacket constructed of a 95% polyester and 5% spandex knit fabric that has been brushed on the underside which comprises the side inserts, a small portion of the sleeves under the armhole area, and the self-fabric lined hood. The remainder of the garment body and raglan sleeves are made of a 100% polyester pile fabric that has a high pile on both the outer and inner surfaces. The garment features a full front opening with a zipper closure, long raglan sleeves with tight fitting extension cuffs, an adjustable lock cord tightener on the hood, a zippered breast pocket on the upper left side front panel, two zippered pockets on the lower front panels, an inside pocket on the lower right side front panel, an “Eddie Bauer” embroidery on the left front panel, and a close fitting banded garment bottom. The garment extends to the hip area. You state in your letter that the jacket will also be available under item #’s 031-0046 (petite size) and 031-0048 (plus size).
The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division