CLA-2-62:RR:NC:TA:360

Ms. Darlene Irish
Talbots Import, LLC
1 Talbots Drive
Hingham, MA 02043

RE: The tariff classification of a woman’s jacket from China

Dear Ms. Irish:

In your letter dated October 5, 2009, you requested a classification ruling. Your sample will be returned as requested.

The submitted sample, style #94076050, is a woman’s jacket constructed from woven fabric that is 96% wool, 2% spandex and 2% other fibers. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar and lapels, long sleeves with buttoned tabs, a full lining, shoulder pads, detachable epaulets, a double breasted full front opening secured by three buttons, pockets below the waist, a self-fabric belt and loops and a hemmed bottom. This garment will be imported in misses, petites, women’s and women’s petite sizes. You have indicated that each size range will be identified by a suffix attached to the style number.

The applicable subheading for the style #94076050 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