CLA-2-61:OT:RR:NC:TA:359
Mr. Karl F. Frueger
Radix Group Int’l. dba DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of a women’s garment from China.
Dear Mr. Frueger:
In your letter dated June 10, 2009, you requested a tariff classification ruling on behalf of Orvis Company. The provided sample will be returned as per your request.
Style 1K66 is a women’s tailored suit-type jacket constructed of a 67% viscose 18% nylon 5% spandex ponte double-knit fabric which extends to below the waist. The garment has six vertical panels (four front and two back panels) that are sewn together lengthwise. The submitted women’s size small sample features a rounded front neckline with a two layer self-fabric collar, a 5 button full front opening with a two layer self-fabric placket, long sleeves with two layer self-fabric cuffs that have a one button closure, and a hemmed straight garment bottom. Contrast color stitching is found on the seams of the collar, placket, front panels and cuffs.
Style 1K66 has the styling and characteristics of a garment classifiable as a suit-type jacket. Women’s artificial fiber suit-type jackets are specifically provided for under 6104.39.1000, HTSUS. Accordingly, your suggested classification as a jacket or a blouse is not applicable.
The applicable subheading for the garment will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets. . . knitted or crocheted: Suit-type jackets or blazers: Of other textile materials: Of artificial fibers. The rate of duty will be 24 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division