CLA-2-62:OT:RR:NC:N3:360
Mr. Benjamin B. Park
B&H Customs Services Inc.
147-19 Springfield Lane # A
Jamaica, NY 11413
RE: The tariff classification of a woman’s suit-type jacket and pants from China
Dear Mr. Park:
In your letter dated September 19, 2012, you requested a tariff classification ruling on behalf of Handcraft Manufacturing Corp. Your sample will be returned.
Style VP1153 is a woman’s suit-type jacket constructed from 95% cotton and 5% spandex woven fabric. The fully-lined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a V-shaped neckline, long sleeves, two pockets below the waist, and an unsecured front opening.
Style #S40390 is a pair of women’s pants constructed from 95% cotton and 5% spandex woven fabric. The garment features a front fly with a zipper closure that fastens left over right, a flat waistband with a hook and bar closure and five belt loops. The garment also has a triangular shaped pocket on each hip and hemmed leg openings.
As noted above, the pants have a left over right closure. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear, based on the cut of the garment, that it was designed for women. Therefore, the pants will be classified as a woman’s garment.
The applicable subheading for the suit-type jacket, style VP1153, will be 6204.32.2030, 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 cotton: Other: Other: Women’s. The rate of duty will be 9.4 percent ad valorem.
The applicable subheading for the pants, style S40390, will be 6204.62.4021, 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): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. The duty rate will be 16.6 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,
Thomas J. Russo
Director
National Commodity Specialist Division