CLA-2-62:OT:RR:NC:TA:360
Ms. Cathy Spiotta
Alba Wheels Up International, Inc.
150-30 132nd Avenue
Suite 208
Jamaica, NY 11434
RE: The tariff classification of women’s wearing apparel from China
Dear Ms. Spiotta:
In your letter dated December 2, 2009, you requested a tariff classification ruling on behalf of American Apparel Co.
All of the submitted garments are constructed from woven fabric that is 63 percent polyester, 33 percent rayon and 4 percent spandex.
Style 39123-05 consists of a jacket and pants. The jacket is composed of more than three panels and features long sleeves, a notched collar, shoulder pads, simulated pockets at the waist and a full front opening secured by four buttons. The pant features a waistband with two hook and eye closures. a front zipper opening and long hemmed legs.
Style 10905-40 consists of a jacket and pants and is identical in styling to the above.
Style 17821-05 consists of a jacket and pants. The jacket is composed of more than three panels and features long sleeves, a notched collar, shoulder pads, two pockets at the waist, two thread loops and a full front opening secured by two buttons. The pant features a waistband with two hook and eye closures, a front zipper opening and long hemmed legs.
Style 37821-05 consists of a jacket and pants and is identical in styling to the above.
Style 17828-05 consists of a jacket and pants. The jacket is composed of more than three panels and features long sleeves, a notched collar, shoulder pads, two faux pockets at the waist ands a full front opening secured by one button. The pant features a waistband with two hook and eye closures, a front zipper opening and long hemmed legs.
The applicable subheading styles 39123-05 and 10905-40 will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, sui-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suits: of synthetic fibers: other: women’s. The rate of duty will be 35.3 cents/kg + 25.8 percent ad valorem.
The applicable subheading for the jackets of styles 17821-05, 37821-05 and 17828-40 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers : of synthetic fibers: other: women’s. The rate of duty will be 27.3 percent ad valorem.
The applicable subheading for the pants of styles 17821-05, 37821-05 and 17828-40 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: trousers and breeches: women’s, The rate of duty will be 28.6 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 Brenda Wade at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division