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

Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

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

Dear Ms. Florentino:

In your letter dated April 7, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 3502 is a woman’s hip-length jacket constructed of 100% polyester woven fabric. The fully lined garment features a full front opening that is secured by a zipper closure extending to the top of the collar, long sleeves with partial elastic tightening at the wrist area, unsecured pockets below the waist and hemmed bottom. Style 3502 will be imported in ladies sizes XS - 2XL.

The applicable subheading for the style 3502 will be 6202.93.5011, 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: Other: Women’s. The rate of duty will be 27.7 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