CLA-2-62:OT:RR:NC:N3:360

Ms. Svetlana Shubinsky
Jones Apparel Group USA, Inc.
Corporate Customs Compliance Department
200 W Rittenhouse Circle, Door # 6
Bristol, PA 19007

RE: The tariff classification of a woman’s suit from Vietnam

Dear Ms. Shubinsky:

In your letter dated February 14, 2011, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 7W721B0037 is a woman’s suit consisting of a jacket and skirt constructed from identical 97% cotton and 3% spandex woven fabric. The jacket consists of four or more panels sewn together lengthwise and features long sleeves, a notched collar, shoulder pads, two pockets below the waist, a lining, and full front opening secured by a single button. The skirt features a waistband, a non functional front zipper, a full lining, and a side zipper closure.

The applicable subheading for the jacket will be 6204.12.0010, 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): Suits: Of cotton: Jackets imported as parts of suits. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for the skirt will be 6204.12.0020, 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): Suits: Of cotton: Skirts and divided skirts imported as parts of suits. The rate of duty will be 14.9 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