CLA-2-62:OT:RR:NC:N3:360
Ms. Linda Diamant
Ann Taylor Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of a woman’s garment from China
Dear Ms. Diamant:
In your letter dated January 31, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 284467 is a woman’s fully-lined jacket constructed from 63% viscose, 32% polyester, and 5% spandex woven fabric. The sleeveless garment extends to below the mid-thigh area and features a collar with a lapel, a pocket at the left chest, two front slash pockets below the waist, a full front opening secured by two button closures, and a hemmed bottom.
Although you requested classification of style 284467 under subheading 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of subheading 6211.43.0078. Consequently, the applicable subheading for style 284467 will be 6211.43.0078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division