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

Mr. Wing Cheung
Marubeni America Corporation
375 Lexington Avenue
New York, New York 10017

RE: The tariff classification of a women’s garment from China.

Dear Mr. Cheung:

In your submission dated June 7, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request.

Style HL11724 is a “2b rych” label women’s tailored suit-type jacket constructed of a 70% acrylic 30% wool knitted fabric. The lined jacket is tailored and has more than three panels, two of which are at the front, sewn together lengthwise. The submitted sample features a notched lapel collar, a full front opening with a three button closure, flared self-fabric epaulate-styled overlays at the top of either shoulder, princess seams on the front and rear panels, and two inset flap pockets at the waist area on the front panel. Additional features include front panels with draped pointed bottoms at the wearer’s side, a curved bottom rear panel with a two point detail, and hemmed long sleeves with vented bottoms. Velvet fabric trim is found on the collar, the front placket, the flap pockets, the garment bottom, and the sleeve vents. The garment extends to below the waist.

The applicable subheading for the garment will be 6104.33.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suit, ensembles, suit-type jackets, …, knitted or crocheted: Suit-type jackets and blazers: Of synthetic fibers: Containing 23% or more by weight of wool or fine animal hair. The duty rate will be 56.4 cents/kg + 16.5% 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 359 Francine Vivona-Brock at (646) 733-3049.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division