The tariff classification of a woman's jacket and skirt from Macau

NY K88540 August 23, 2004 CLA-2-62:RR:NC:N3:360 K88540 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.53.3010 Mr. Kevin Maher C-Air Customhouse Brokers International Freight Forwarders 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman's jacket and skirt from Macau Dear Mr. Maher: In your letter dated August 11, 2004, you requested a tariff classification ruling on behalf of D J Fashion. The submitted sample will be returned to you as requested. Style 1008 consists of a woman’s jacket and skirt. The jacket is constructed from 100 percent polyester woven fabric and the skirt is constructed from 100 percent polyester woven georgette fabric. The jacket is composed of more than four panels and features long sleeves, a V-neckline, shoulder pads and a full front opening secured by five buttons. The jacket has decorative trim around the neckline and front opening. The skirt features an elasticized waist and a ruffled hem. The applicable subheading for the jacket 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 27.3 percent ad valorem. The applicable subheading for the skirt will be 6204.53.3010, 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): skirts and divided skirts: of synthetic fibers: other: other: women’s. The rate of duty will be 16 percent ad valorem. The jacket falls within textile category designation 635 and the skirt falls within textile category designation 642. 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