CLA-2-62:OT:RR:NC:N3:357
Ms. Maureen Metzinger
Lord and Taylor LLC
424 5th Avenue
New York, NY 10018
RE: The tariff classification of woman’s jackets from China
Dear Ms. Metzinger:
In your letter dated October 24, 2014, but received on December 16, 2014, you requested a tariff classification ruling. Your samples will be returned.
Style C1S5KJ1509 is a woman’s coat composed of 89% rayon, 7% polyester and 4% spandex knit fabric on the outer and inner surface with a middle layer of plastic foam in between. The layer of plastic foam is visible in cross section. The jacket features a round neckline with a full front opening secured by zipper closures, long hemmed sleeves, unsecured on seam pockets below the waist and a hemmed bottom.
Style C1S5WJ4070 is a woman’s jacket composed of 98% cotton and 2% spandex woven fabric. The fully lined jacket features a collar, full front opening secured by zipper closures, three-quarter length sleeves and pockets above the waist secured with flap closures.
The applicable subheading for the style C1S5KJ1509 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
The applicable subheading for the style C1S5WJ4070 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.9 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division