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

Ms. Lena Rainbow
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

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

Dear Ms. Rainbow:

In your letter dated December 3, 2010, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 8486 is a woman’s long sleeve upper body garment constructed from 100% cotton woven fabric. The garment features two patch pockets with zipper closures at the chest and two patch pockets with snap closures at the waist. The garment also features a stand-up collar, an inside drawstring tightening at the neck and the waist, and a full front opening with a zipper closure in addition to snap button closures on the inner portion of the front placket.

The applicable subheading for style 8486 will be 6211.42.0075, 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 cotton: Jackets and jacket-type garments excluded from heading 6202”. The rate of duty will be 8.1 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 the 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 Kimberly Rackett at (646) 733-3051.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division