CLA-2-61:OT:RR:NC:N3:359
Ms. Linda Diamant
Ann Taylor Inc.
7 Times Square
11th Floor
New York, NY 10036
RE: The tariff classification of a woman’s suit-type jacket from Vietnam
Dear Ms. Diamant:
In your letter dated May 18, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 406797 is a woman’s suit-type jacket constructed from 100% cotton knit fabric. The garment’s outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The suit-type jacket features a fold over collar forming lapels in the front, four panels: two in the front with slant welt pockets on either side and two in the back, a full front opening without closure and long hemmed sleeves. The garment has a hemmed bottom with the back extending to the waist and the front to just below.
The applicable subheading for style 406797 will be 6104.32.0000, 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 (con.): Suit-type jackets and blazers: Of cotton. The rate of duty will be 14.9 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/current.
This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division