CLA-2-62:OT:RR:NC:N3:356

Ms. Min Xie
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

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

Dear Ms. Xie:

In your letter dated December 29, 2011, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 7548477 is a men’s suit type jacket constructed from 100% cotton woven corduroy fabric with a detachable knit hood. Style 7548477 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 on the collar; five buttons along the inner collar; a full front opening with four button closures; long, hemmed sleeves with four buttons at the sleeve placket; self-fabric elbow patches; a patch pocket on the left chest; two patch pockets with flaps on the front panels below the waist; an inner pocket on the left chest with a buttoned flap closure; a full lining of woven fabric; expandable pleats on the rear panel at the armholes; two rear vents; and a hemmed bottom with curved front panels. The hood has a lining composed of a waffle knit fabric, a drawcord, and five button holes to fasten the hood to the five buttons on the inner collar.

The applicable subheading for Style 7548477 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 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 Mary Ryan (646)733-3271.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division