CLA-2-61:OT:RR:NC:N3:359
Mr. Mark Rave
Ariat International, Inc.
3242 Whipple Road
Union City, CA 94587
RE: The tariff classification of a woman’s suit-type jacket from China.
Dear Mr. Rave:
In your letter dated March 25, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style 10012207, is a woman’s tailored suit-type jacket that is constructed from 70% nylon, 23% elastane, and 7% polyurethane knit fabric. Style 10012207 is described as a platinum/equestrian show coat in the submitted ruling request. The fully lined garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features shoulder pads, a notched lapel collar with self-fabric facing, a full front opening with four button closures, long hemmed sleeves with three non-functional buttons on the faux vents at the sleeve endings, princess seams on the front panels, gussets at the upper rear panel, three flap patch pockets on the lower portion of the front panels, curved bottom front panel edges, a rear vent, and a hemmed garment bottom. The garment extends to below the waist.
Although you propose classification of the suit-type jacket under 6113.00.1010 HTSUS, the coating is not visible to the naked eye, therefore, heading 6113 does not apply. As the garment is constructed of knit fabric, water resistance is not a classification consideration.
The applicable subheading for style 10012207 will be 6104.33.2000, 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), knitted or crocheted: Suit-type jackets and blazers: Of synthetic fibers: Other. The duty rate will be 28.2% 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division