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

Ms. Yvonne M. Whitley
Pacific Alliance USA Inc.
1359 Broadway
21st Floor
New York, NY 10018

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

Dear Ms. Whitley:

In your letter dated July 7, 2009, you requested a classification ruling. Your sample will be returned as requested.

The submitted sample, style #VW4303, is a woman’s jacket constructed from 100% silk woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of four panels. The jacket features a stand-up collar with a wide neckline, ¾ length sleeves, a full lining which extends below the hemline, a full front opening secured by a magnetic closure at the neck, two pockets below the waist and a hemmed bottom.

The applicable subheading for the style #VW4303 will be 6211.49.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: containing 70 percent or more by weight of silk or silk waste: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 1.2 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