CLA-2-62:OT:RR:NC:N3:357
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a woman’s jacket from China
Dear Ms. Paitsell:
In your letter dated January 31, 2014, you requested a tariff classification ruling on behalf of Holloway. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
Style 229329 is a woman’s jacket constructed from a bonded fabric consisting of an outer layer of 96% polyester and 4% spandex woven fabric bonded to a 100% polyester knit inner fabric. There is no plastic visible when the material is examined in cross-section. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with inner stretch storm cuffs with thumb slots, zippered pockets at the waist, and an elasticized drawstring with cord locks through the bottom hem. You state in your letter that the garment will be offered in ladies sizes XS-2XL.
According to our laboratory’s analysis the brushed weft knit fabric is not of pile construction. Consequently, this jacket is regarded as having its essential character imparted by the woven exterior fabric of the lamination. The laboratory also found that the jacket meets the water resistance requirements of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2.
The applicable subheading for the style 229329 will be 6202.93.4500, 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 man-made fibers: Other: Other: Other: Water resistant. 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division