CLA-2-62:OT:RR:NC:N3:357
Ms. Tami J. Mosley
JC Penney Purchasing Corporation
6501 Legacy Drive, B2-792 MS 2216
Plano, Texas 75024
RE: The tariff classification of two women’s jackets from Korea
Dear Ms. Mosley:
In your letter dated November 11, 2012, you requested a tariff classification ruling.
Two samples were submitted as follows: Style number PPK 71020 is a women’s hip-length jacket that has a shell composed of a woven 79% polyester/19% rayon/2% spandex fabric in the body and a woven 100% polyester chiffon fabric in the sleeves. The jacket is not lined.
The jacket has a neck warmer collar composed of a ribbed-knit fabric, a full front opening secured by a zipper closure, ¾-length sleeves that can be rolled up and secured by a chiffon fabric tab with a snap closure, two front slash pockets at the waist and a ribbed-knit fabric waistband.
Style number PPK 78594 is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric. The jacket is lined with a woven 100% polyester fabric. The jacket has a neck warmer collar composed of a ribbed-knit fabric, a full front opening secured by a zipper closure, long sleeves with ribbed-knit fabric cuffs, two front slash pockets at the waist and a ribbed-knit fabric waistband.
In a phone conversation you indicated that there is no coating on either jacket.
The samples are being returned to you as you have requested.
The applicable subheading for both jackets will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty 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,
Thomas J. Russo
Director
National Commodity Specialist Division