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

Ms. Lynne McGowan
Hamrick’s, Inc.
742 Peachoid Road
Gaffney, SC 29341

RE: The tariff classification of a woman’s suit-type jacket from Bangladesh

Dear Ms. McGowan:

In your letter dated April 30, 2009, you requested a classification ruling. Your sample will be returned as requested.

The submitted sample, style #887D, is a woman’s suit-type jacket constructed from 98% cotton and 2% spandex woven fabric. The jacket extends from the shoulder to slightly below the waist and is composed of more than four panels. The jacket features a collar, ¾ length buttoned sleeves, a full front opening secured by four buttons, two patch pockets below the waist and a hemmed bottom.

In your letter you suggest two classifications, 6211.42.0075 or 6204.32.2030, HTSUS. The jacket lacks characteristics that would exclude classification under heading 6204, HTS. The jacket is properly classified as a suit-type jacket under subheading 6204.32.2030, HTSUS.

The applicable subheading for the style #887D will be 6204.32.2030, 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 cotton: other: other: women’s. The duty rate will be 9.4 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