The tariff classification of a woman's jacket from Vietnam

NY J87277 September 4, 2003 CLA-2-62:RR:NC:N3:360 J87277 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a woman's jacket from Vietnam Dear Mr. McManus: In your letter dated August 21, 2003, you requested a tariff classification ruling on behalf of Prominent U.S.A. Inc. The sample submitted with your request will be returned to you under separate cover. Style 64530 is a woman’s jacket constructed from 100 percent polyester woven fabric. The jacket is composed of more than four panels sewn together lengthwise and features ¾ length sleeves with cuffs, a collar, shoulder pads and a full front opening secured by six buttons. The front panels are embellished with embroidery and beading. The applicable subheading for style 64530 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), 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 27.5 percent ad valorem. Style 64530 falls within textile category designation 635. Based upon international textile trade agreements products of Vietnam are not currently subject to quota restraints or the requirement of a visa. 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