CLA-2-62:OT:RR:NC:N3:357

Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595

RE: The tariff classification of a women’s jacket from India

Dear Ms. Malina:

In your letter dated June 23, 2011, you requested a tariff classification ruling.

The sample submitted, style number 404634, is a women’s upper thigh-length jacket with a shell composed of a woven 100% cotton fabric. The garment is lined with a woven plaid 100% cotton fabric.

The jacket has short sleeves, a fold-down pointed collar and a full front opening secured by a right-over-left, five-button hidden placket closure. The jacket has a detachable hood held to the garment by five buttons, a drawcord tightening at the waist, two front pockets below the waist that are secured by a flap with a snap closure, an inner pocket with a hook and loop closure and a straight cut hemmed bottom.

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