CLA-2-62:OT:RR:NC:N3:360
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a woman’s suit-type jacket from China
Dear Mr. Salvato:
In your letter dated April 26, 2013, you requested a tariff classification ruling on behalf of your client, Tory Burch LLC. Your sample will be returned as requested.
Style 33131569 is a woman’s suit-type jacket. The yoke, pocket flaps, center front panel, center back panel, and upper portions of the sleeves are constructed of polyurethane coated fabric. The balance of the garment is constructed of 56% acrylic, 40% cotton, and 4% polyester woven fabric. The lined garment features a round neckline, long sleeves with snap cuffs, two pockets at the chest, two flap pockets below the waist, and a full front opening secured by five button closures. The woven component imparts the essential character of the garment.
The applicable subheading for style 33131569 will be 6204.33.5010, 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 synthetic fibers: Other: Women’s. The rate of duty will be 27.3 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,
Thomas J. Russo
Director
National Commodity Specialist Division