CLA-2-62:OT:RR:NC:TA:360

Ms. Anita K. Lee
Trade Compliance Supervisor
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017-5644

RE: The tariff classification of a woman’s jacket from Indonesia

Dear Ms. Lee:

In your letter dated February 27, 2009, you requested a tariff classification ruling. The submitted sample will be returned as requested.

Style 56131 is a woman’s suit-type jacket constructed from 100 percent polyester woven fabric. The jacket is fully lined and features a collar and lapels, ¾ length sleeves, shoulder pads, two on seam front pockets and an unsecured full front opening. The jacket is composed of more than four panels. This garment will be imported in women’s, petite and missy sizes under style numbers 56231, 56331 and 56132.

The applicable subheading for style 56131 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.

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