CLA-2-61:OT:RR:NC:N3:359
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
11th Floor
New York, NY 10003
RE: The tariff classification of two women’s garments from China
Dear Ms. Lee:
In your letter dated January 4, 2017, you requested a tariff classification ruling. As requested, your samples will be returned.
Style D92465A is a women’s padded, sleeveless, hip-length jacket. The outer shell of the garment is constructed from 100% polyester woven fabric that is quilted in a diamond pattern to a non-woven poly fill batting. The sleeveless jacket is fully lined and features a stand up collar, a full front opening secured by a zipper closure extending to the top of the collar, two patch pockets at the waist, and elasticized capping along the armholes and garment hem.
In your letter you state the garment is constructed from water resistant fabric, however, there is no water resistant Harmonized Tariff Schedule of the United States (HTSUS) classification for padded, sleeveless jackets.
This office is precluded from ruling on the tariff classification for style D359448, which is closely related to an issue presently pending in Headquarters. Accordingly, we are administratively closing our file.
When the issue before Headquarters has been completed, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York, NY 10014, attn: Binding Ruling Request.
The applicable subheading for style D92465A will be 6202.93.2520, 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: Padded sleeveless jackets, Other. The rate of duty will be 14.9 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 https://hts.usitc.gov/current.
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 Renée Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division