CLA-2-61:OT:RR:NC:TAB:359

Ms. Anita K. Lee
Marubeni America Corporation
375 Lexington Avenue
New York, New York 10017

RE: The tariff classification of a women’s garment from China.

Dear Ms. Lee:

In your letter dated May 20, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request.

Style 17130 is a “2 Rych b.” label women’s tailored suit-type jacket constructed of a 100% wool knit fabric that has been brushed on the outer surface and the underside. The lined jacket is tailored and has more than three panels, two of which are at the front, sewn together lengthwise. The submitted sample features a notched lapel collar, a full front opening with two fabric covered magnetized closures, and princess seams on the front and rear panels. Additional features include front panels with draped pointed bottoms, a straight hemmed bottom at the remainder of the garment bottom, and long sleeves with folded slit cuffs. The garment extends to below the waist. The garment has the styling features of a women’s wool suit-type jacket which is specifically provided for under 6104.31.0000, HTSUS.

The applicable subheading for the garment will be 6104.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suit, ensembles, suit-type jackets, ……., knitted or crocheted: Suit-type jackets and blazers: Of wool or fine animal hair. The duty rate will be 54.8cents/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/.

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