CLA-2-62:OT:RR:NC:N3:357
Ms. Fifi Pudjijanto
Gap, Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of a women’s jacket from China
Dear Ms. Pudjijanto:
In your letter dated June 29, 2011, on behalf of Old Navy, you requested a tariff classification ruling.
The sample submitted, style number 864434, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The jacket is lined with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting insulation.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has an integral hood with a knit fake fur ruff at the edge, a stand-up collar composed of a ribbed-knit fabric and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with two snap closures covers the front zipper area. The jacket has long hemmed sleeves, a self-fabric belt held to the waist by belt loops, two front pockets below the waist and a straight cut hemmed bottom.
The sample is being returned to you as you have requested.
With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
Based on the information you provided the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks, windbreakers and similar articles: of man-made fibers: other: water resistant. The rate of duty will be 7.1 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