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

Ms. Carolyn B. Malina
Lands’ End, Inc
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

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

Dear Ms. Malina:

In your letter dated April 29, 2009, you requested a classification ruling. Your sample will be returned as requested.

The submitted sample, style #381732, is a woman’s suit-type jacket constructed from 94% cotton and 6% spandex woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a stand-up collar, long sleeves with buttoned cuffs, a full front opening secured by five buttons, two chest pockets with buttoned flaps, two patch pockets with buttoned flaps below the waist, a rear center belt, a partial lining and a hemmed bottom.

The applicable subheading for the style #381732 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