CLA-2-61:OT:RR:NC:N3:357
Mr. Jeffrey M Flood
Eddie Bauer LLC
10401 NE 8th St, Ste 500
Bellevue, WA 98004
RE: The tariff classification of a women’s knitted jacket from China
Dear Mr. Flood:
In your letter dated September 13, 2017, you requested a tariff classification ruling. Per your request, the samples will be returned.
Item number 089-0443 is a women’s hip-length jacket constructed from a laminated fabric comprising an outer layer of 100% polyester knit fabric, a middle layer of polyurethane film, and an inner layer of 100% polyester knit fabric. The polyurethane film is visible when the fabric is examined in cross section. The jacket features a full front opening with a weatherproof zipper closure, adjustable hood with a visor and a cord and cord lock for tightening, long sleeves with enclosed elastic cuffs, zippered welt pockets, an interior zippered pocket, fully sealed seams, and an enclosed elastic bottom.
In your letter, you suggest that the garment be classified as a water resistant jacket, however, there is no water resistant provision for knit jackets in the Harmonized Tariff Schedule of the United States (HTSUS).
Therefore, the applicable subheading for Item number 089-0443 will be 6113.00.9030, HTSUS, which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. The rate of duty will be 7.1% 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division