CLA-2-61:OT:RR:NC:TA:359
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, NY 10106
RE: The tariff classification of a woman’s suit-type jacket from China.
Dear Mr. Zelman:
In your letter dated July 7, 2008, on behalf of Susana Monaco, 263 West 38 Street, New York, NY 10018, you requested a classification ruling. Your sample is being returned as requested.
The submitted sample, style AG8D5411, is a woman’s tailored double-breasted suit-type jacket that is constructed from a bonded fabric consisting of a heavy weight jersey 100% wool knit fabric (outer layer) and a wool woven fabric (inner layer). The Susana Monaco hangtag indicates that the garment is a shunken military jacket. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features a mock collar with two button closures, short hemmed sleeves with one-button woven tabs at the cuffs, a full front opening with five functional buttons and four non-functional buttons, two front vertical pockets finished with woven fabric openings, and a hemmed bottom. All inside seams of the garment body are finished with woven fabric capping. The essential character of the garment is imparted by the outer layer jersey knit wool fabric.
You asserted classification as a sweater under subheading 6110, Harmonized Tariff Schedule of the United States (HTSUS). However, based on the fabric construction, tailoring, and styling features, the garment is properly classified as a suit-type jacket under 6104, HTSUS.
The applicable subheading for the suit-type jacket will be 6104.31.0000, HTSUS, which provides for women’s suit-type jacket, knitted: of wool or fine animal hair. The duty rate will be 54.8 cents/kg+16% 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/.
The suit-type jacket falls within textile category 435. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division