CLA-2-61:OT:RR:NC:WA:356

Mr. Karl F. Krueger
Radix Group Int’l dba DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060

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

Dear Mr. Krueger:

In your letter dated December 18, 2009, you requested a tariff classification ruling on behalf of Orvis Company. As requested, your sample will be returned.

Item 65979L is a men’s suit-type jacket constructed from 80% cotton, 18% nylon, and 2% spandex, woven corduroy fabric. The body of the garment is fully lined with 82% nylon, 18% spandex, woven fabric and the sleeves are lined with 100% polyester woven fabric. Item 65979L is constructed from three or more panels sewn together lengthwise, two of which are at the front. The garment has a notched collar with lapels; a buttoned tab closure at the neckline; a full front opening with three button closures; long sleeves with faux suede patches at the elbows and a one button closure at the cuff; two pleated patch pockets with flaps on the chest; two pleated patch pockets with flaps on the front panels below the waist; a rear yoke; two pleats on the back panel; a simulated half-belt on the back panel; a center back vent; and a straight, hemmed bottom.

The applicable subheading for Item 65979L will be 6203.32.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers,… suit-type jackets and blazers: of cotton: other: corduroy: men’s. The duty rate is 9.4% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division