CLA-2-62:OT:RR:NC:N3:357
Ms. Niurka Echavarria
Coalision Inc
619 Le Breton
Longueuil Quebec J4G 1R9
Canada
RE: The tariff classification of a woman’s jacket from China
Dear Ms. Echavarria:
In your letter dated on October 17, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
Style LWC0065, a woman’s padded hip-length jacket with a shell composed of a woven 100% silk fabric quilted to down filling. The shell fabric was analyzed by U.S. Customs and Border Protection (CBP)’s laboratory and found to be composed wholly of silk yarns. The jacket features a full front zipper closure, round neckline, removable, zip-off three-quarter length sleeves, zippered pockets at the waist, and a drawstring through the hemmed bottom. The jacket can be converted into a vest by removing the sleeves. While this garment may be worn either as a jacket or as a vest, as a composite good it is considered to be a jacket for tariff classification purposes.
The applicable subheading for style LWC0065 will be 6202.99.1000, 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 other textile materials: Containing 70 percent or more by weight of silk or silk waste. The rate of duty will be Free.
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
Director
National Commodity Specialist Division