CLA-2-62:RR:NC:TA:360
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys At Law
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 April 6, 2009, you requested a classification ruling on behalf of Susana Monaco, Inc. Your sample will be returned as requested.
Submitted sample, style #bk9c8315, is a woman’s suit-type jacket constructed from 70% wool, 20% nylon and 10% cashmere woven fabric. The jacket extends from the shoulders to slightly above the waist and is composed of more than four panels. The collarless jacket features a scoop neckline with decorative fabric flowers, ¾ length sleeves, a full lining, a full front opening secured by four buttons beneath a placket, two pockets at the waist and hemmed bottom. The front neckline is embellished with fabric flowers.
In your letter you suggest a classification of subheading 6202.91.2011, HTSUS. The jacket lacks characteristics to be classified as a woman’s wool anorak. The jacket is properly classified under heading 6204, HTS.
The applicable subheading for the style #bk9c8315 will be 6204.31.2010, 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): suit-type jackets and blazers: of wool or fine animal hair: other: women’s. The duty rate will be 17.5 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 Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division