CLA-2-61:OT:RR:NC:3:359

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

In your letter dated June 2, 2009 you requested a classification ruling on behalf of your client Revue, LLC. As requested, your samples are being returned to you.

Style number 949917V is a woman’s “Revue” label sleeveless vest that is constructed from 100% boiled wool knitted fabric. The garment features oversized armholes, a full front opening with five button closures, two front pockets below the waist, a self-fabric belt at the waist with four belt loops, and approximately a five inch fringed garment bottom.

Style number 949221V is a woman’s “Revue” label tailored suit-type jacket which extends to the waist. The garment is constructed from 100% boiled wool knitted fabric. The garment has seven vertical panels (four front and three back panels) that are sewn together lengthwise. The suit-type jacket features a full front opening with five hook and eye closures, princess seams on the front and back panels, long sleeves, and shoulder pads sewn at the interior of the garment. The collar, the placket, sleeve endings, and the garment bottom are finished with looped fringed trim. The applicable subheading for style 949917V will be 6110.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Vests, other than sweater vests: Women’s or girls. The duty rate will be 16% ad valorem. The applicable subheading for style 949221V will be 6104.31.0000, 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), knitted or crocheted: Suit-type jackets and blazers: Of wool or fine animal hair. The duty rate will be 54.8 cents/kg + 16% 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division