CLA-2-62:OT:RR:NC:N3:357
Ms. Flora Lee
Grand Apparel USA Inc.
1412 Broadway
New York, NY 10018
RE: The tariff classification of a women’s outerwear jacket from China
Dear Ms. Lee:
In your letter dated August 22, 2011, you requested a tariff classification ruling.
The item in question, style #81431, is a women’s outerwear jacket. It has a full front opening with a zipper closure that extends to the top of the standup collar, long raglan sleeves with buttoned tabs that allow the sleeve ends to be rolled up and secured and a drawstring at the top of the collar and at the waist. The shell is composed of two woven fabrics: the first is a 55% linen/45% rayon blend and comprises two front panels adjacent to the zipper, the upper halves of the sleeves and a flared center back panel. The second fabric is a twill weave material with a fiber content described as 56% cotton/39% polyester/5% metallic. The portions of the jacket made from this fabric consist of two narrow vertical panels in the back and two in the front, the undersides of the sleeves and the collar.
In accordance with the General Rules of Interpretation (GRI) goods consisting of different materials or made up of different components are generally to be classified based on the material or component which gives them their essential character. In this case neither of the fabrics imparts the essential character. In such cases GRI 3(c) directs us to classify under the heading which occurs last in numerical order among those which equally merit consideration. We note that in the second fabric the metallic filament is wrapped around one of the yarns, but your breakdown did not specify whether this was the cotton or the polyester. However, because the jacket is classified using GRI 3(c), the classification is not affected by the identity of the wrapped yarn in this case.
The applicable subheading for style #81431 will be 6202.99.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s anoraks (including ski-jackets), windbreakers and similar articles, of other textile materials, other, other. The rate of duty will be 2.8 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division