CLA-2-61:OT:RR:NC:N3:357
Mr. Tony Tsuei
SanMar Corporation
22833 SE Black Nugget Rd.
Issaquah, WA 98029
RE: The tariff classification of a women’s jacket from China
Dear Mr. Tsuei:
In your letter dated February 25, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
The item in question, style L319, is a women’s outerwear jacket. It has a full front opening with a zipper closure, a permanent hood with a chin guard, long sleeves, a hemmed bottom and zippered pockets at the waist.
The great majority of the jacket is constructed of a three-layer laminated fabric consisting of an outer layer of 100% polyester rib knit fabric, a middle layer of thermoplastic polyurethane (TPU) film and an inner layer of 100% polyester brushed knit fabric. Laboratory analysis confirmed that the brushed fabric is of non-pile construction. Inserts in the side seams and the underside of the sleeves are made of a contrasting fabric.
The plastic film in the center of the non-pile lamination is visible in cross-section. In addition, the jacket is regarded as “made up” of a fabric of heading 5903, 5906 or 5907, as that term is defined in Section XI Legal Note 7, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style L319 will be 6113.00.9030, (HTSUS), which provides garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: coats and jackets: other: women’s or girls’. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division