The tariff classification of women's jackets and pants from Vietnam

NY J85005 June 6, 2003 CLA-2-62:RR:NC:N3:360 J85005 CATEGORY: Classification TARIFF NO.: 6204.33.5010, 6204.63.3510, 6211.43.0078 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of women's jackets and pants from Vietnam Dear Ms. Weiss: In your letter dated May 19, 2003, you requested a tariff classification ruling on behalf of Jones Apparel Group. The submitted samples are women’s jackets and pants constructed from 100 percent polyester woven fabric. Style 232011 consists of a jacket and pants. The jacket features long sleeves, a collar, shoulder pads and a full front zippered opening. The pants feature a waistband with elasticized sides, a front button and zipper closure, side seam pockets and long hemmed legs. Style 232041 consists of a jacket and pants. The jacket features long sleeves, a standup collar, two zippered pockets below the waist, shoulder pads and a full front zippered opening. The pockets, front opening and collar have contrasting colored piping. The pants are identical in styling to the above. Style 232021 consists of a jacket and pants. The jacket features long sleeves, a collar and lapels, shoulder pads, two simulated pockets with flaps, font vents and a full front opening secured by three buttons. The collar and flaps have contrasting colored piping. The pants feature a elasticized back waist and zipper closure, side seam pockets and long hemmed legs. The applicable subheading for the jacket of style 232021 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. rate of duty will be 27.5 percent ad valorem. The applicable subheading for the jackets of styles 232011 and 232041 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 16.1 percent ad valorem. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: trousers and breeches: women's. The rate of duty will be 28.8 percent ad valorem. The jackets fall within textile category designation 635 and the pants fall within textile category designation 648. Based upon international textile trade agreements products of Vietnam that fall with category 648 are currently subject to quota restraints only. Products that fall within textile category 635 are not currently subject to quota restraints or a visa requirement. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division