CLA-2-62:OT:RR:NC:N3:358

Ms. Tina Ross
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

RE: The tariff classification of a girl’s suit-type jacket from India.

Dear Ms. Ross:

In your letter dated September 23, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 00JC5G “Javvi Giubbino” is a girl’s bolero style crop jacket constructed from woven 55% cotton, 45% flax fabric. The lined garment has three vertically sewn panels, a round rear yoke, long sleeves with three button hemmed cuffs, a round scoop neckline, a full frontal opening with a right over left three button closure, front set-in pockets and a hemmed bottom. The garment is trimmed with denim capping at the collar and at the narrow keyhole type gap between the two rear back panels.

The applicable subheading for Style 00JC5G will be 6204.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets. . .: suit-type jackets and blazers: of cotton: containing 36 percent or more by weight of flax fibers. The rate of duty will be 2.8 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division