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

Ms. Lena Rainbow
PVH Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of woman’s jacket from China

Dear Ms. Rainbow:

In your letter dated April 10, 2013, you requested a tariff classification ruling. Your sample will be returned as requested.

Style IC8706 is a woman’s lined jacket. The sleeves are constructed of polyurethane coated fabric. The front and back panels are constructed of 100% cotton woven fabric. The jacket features a pointed fold-down collar, long sleeves with button closures on the cuffs, two chest pockets with buttoned flaps, adjustable side tabs, and a full front opening secured by six button closures. The woven component imparts the essential character of the garment.

The applicable subheading for style IC8706 will be 6202.92.2061, 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 (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Women’s. 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 the 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,

Thomas J. Russo
Director
National Commodity Specialist Division