CLA-2-62:RR:NC:N3:360 K81776
Mr. Trace Garrett
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55403
RE: The tariff classification of a woman's jacket from India
Dear Mr. Garrett:
In your letter dated January 8, 2004, you requested a tariff classification ruling on behalf of Saks. The sample will be returned as requested.
Style B6300 is a woman’s jacket constructed from 100 percent cotton woven fabric. You have indicated that this garment will also be constructed from 100 percent rayon woven fabric. The jacket features long sleeves, a collar and a full front opening secured by five buttons.
If constructed from cotton fabric the applicable subheading for the jacket will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: other: other: women’s. The rate of duty will be 9.4 percent ad valorem.
If constructed from rayon fabric the applicable subheading for the jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), 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 other textile materials: of artificial fibers: other: women’s. The rate of duty will be 27.3 percent ad valorem.
The jacket falls within textile category designation 335. Based upon international textile trade agreements products of India are currently subject to quota restraints and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division