The tariff classification of a woman's jacket from Macau

NY K82469 February 11, 2004 CLA-2-62:RR:NC:N3:360 K82469 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Mr. Doug Hyland Nordstrom, Inc. Customs and Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman's jacket from Macau Dear Mr. Hyland: In your letter dated January 12, 2004, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you as requested. Style BP87890 is a woman’s jacket constructed from 99 percent cotton and 1 percent spandex woven fabric. The jacket extends to the hips and features long hemmed sleeves with snap closures, a collar and lapels and four belt loops. The garment also has a full front opening without closure and a self-fabric belt with a buckle at the waist. In your letter you suggest classification under subheading 6206.30.3010, HTS. Although a belt secures the jacket at the waist, the garment features no other closures and has a plunging neckline. The garment therefore lacks the coverage normally associated with garments classifiable under heading 6206, HTS. It is correctly classified as a suit-type jacket or blazer under heading 6204, HTS. The applicable subheading for style BP87890 will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suit-type jackets and blazers: of cotton: other: other: women’s. The rate of duty will be 9.4 percent ad valorem. Style BP87890 falls within textile category designation 335. Based upon international textile trade agreements products of Macau are currently subject to quota restraints and 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