CLA-2-62:OT:RR:NC:N3:360
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a woman’s jacket from China
Dear Mr. Yokopenic:
In your letter received March 2, 2011, you requested a tariff classification ruling. Your sample will be returned as requested.
Item 032237 is a woman’s unlined jacket constructed from 56% ramie, 32% cotton, 10% polyester, and 2% spandex woven fabric. The garment features a round neckline, long sleeves, two faux chest pockets, two faux waist pockets, and a full front opening secured by a slide fastener.
Although you requested classification of item 032237 as a suit-type jacket under 6204.39.8060, the Explanatory Notes state that a suit coat or jacket designed to cover the upper part of the body has a full front opening without a closure or with a closure other than a slide fastener (zipper).
Consequently, the applicable subheading for item 032237 will be 6211.49.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of other textile materials: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 7.3 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division