CLA-2-62:OT:RR:NC:N3:357
Ms. Sue Bennett
Global Knits Corporation
20110 Auger Avenue
Corcoran, MN 55340
RE: The tariff classification of a women’s jacket from China
Dear Ms. Bennett:
In your letter dated May 2, 2011, you requested a tariff classification ruling.
The sample submitted, style number 217166, is a women’s hip-length jacket with a shell composed of a woven 66% cotton/34% polyester denim fabric on the entire two front panels and on the collar. The rear panel and the sleeves are composed of a knit 100% cotton fabric.
The jacket has a fold-down pointed collar, a full front opening secured by six metal rivet-type buttons, two chest pockets with flaps secured by a metal rivet-type button, long sleeves with ribbed-knit fabric cuffs, a banded bottom hem on the front panels and a hemmed bottom on the rear panel. Decorative rhinestones are glued at various areas to the garment’s front panels and collar.
The essential character of this garment is imparted by the woven portions, and it will be classified accordingly.
The sample is being returned to you as you have requested.
The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 8.9 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