CLA-2-61:OT:RR:NC:N3:359

Ms. Jaehee Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a woman’s suit-type jacket from Korea

Dear Ms. Kim:

In your letter dated September 12, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.

Style SC73026, is a woman’s suit-type jacket constructed from 95% cotton and 5% Spandex knit fabric which measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features a lapel collar with self-fabric facing, a full front opening with a button closure, long hemmed sleeves, two faux front pockets below the waist, and a hemmed bottom. The garment extends to below the waist.

The applicable subheading for style SC73026 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: Suit-type jackets and blazers: Of cotton. The duty rate will be 14.9% 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 https://hts.usitc.gov/current.

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 Renée Orsat via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division