CLA-2-61:OT:RR:NC:N3:357
Ms. Cherry Poulicakos
The TJX Companies, Inc.
300 Value Way
Marlborough, MA 01752
RE: The tariff classification of women’s jackets from China
Dear Ms. Poulicakos:
In your letter dated March 27, 2015, you requested a tariff classification ruling. Your samples will be returned as requested.
Style AS06931 is a woman’s coat that extends from the shoulders to the mid-thigh area constructed of 100% wool knit fabric. The garment features a bead and sequin accent around the neckline, a full front opening secured by five snap button closures, long tapered hemmed sleeves, pockets below the waist and a hemmed bottom.
Style AS06932 is a woman’s coat that extends from the shoulders to the mid-thigh area constructed of 50% wool, 33% polyester and 17% acrylic knit fabric. The garment features a full front opening secured by five snap button closures, stand up collar, long tapered hemmed sleeves, pockets below the waist and a hemmed bottom.
Style AS06986 is a woman’s coat that extends from the shoulders to the mid-thigh area constructed of 45% wool, 44% viscose and 11% polyester knit fabric. The garment features a full front opening secured with a five button closure, long tapered hemmed sleeves, pockets below the waist and a hemmed bottom.
Although you requested classification of style AS06986 under heading 6104.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of an outerwear garment under heading 6102, HTSUS.
The applicable subheading for the style AS06931 will be 6102.10.0000, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of wool or fine animal hair. The rate of duty will be $0.559 per kg plus 16.4 percent ad valorem.
The applicable subheading for the styles AS06932 and AS06986 will be 6102.30.1000, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair. The rate of duty will be $0.644 per kg plus 18.8 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division