The tariff classification of a woman’s jacket from Macau

NY K88618 October 20, 2004 CLA-2-61:RR:NC:TA:359 K88618 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s jacket from Macau Dear Mr. Imbrogulio: In your letter dated October 1, 2004, you requested a classification ruling. The submitted sample, style CN99670, is made of 90% cotton and 10% spandex finely knit fabric. The upper body garment features ¾ length sleeves, and a full front opening that has long “tails” on the two front panels, which are designed to tie just under the bust. The jacket does not reach the waist, but is styled much like a bolero jacket. The applicable subheading for style CN99670 will be 6104.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers…knitted or crocheted: Suit-type jackets and blazers: Of cotton. The duty rate will be 14.9% ad valorem. Style CN99670 falls within textile category designation 335. Based upon international textile trade agreements products of Macau are subject to quota 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. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division