CLA-2-62:OT:RR:NC:WA:357
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Blvd.
Suite 700
Overland Park, KS 66211
RE: The tariff classification of a women’s jacket from China
Dear Ms. Halliburton:
In your letter dated December 17, 2010, you requested a tariff classification ruling.
The sample submitted, style number J10-039, is a women’s hip-length jacket with a shell composed of a bonded fabric consisting of an outer woven 95% polyester/5% spandex fabric and an inner flat knit 100% polyester fabric with a polyurethane laminate in between. The garment is lined in the front panels with a woven polyester taffeta fabric.
The polyurethane laminate in not visible in cross-section, therefore HTS 6210 does not apply.
The jacket has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long hemmed sleeves, two front in-seam pockets with zipper closures at the waist and a bottom hem that is shorter and cut straight in the front and is longer and cut rounded in the rear.
The sample is being returned to you as you have requested.
This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division