The tariff classification of a woman's jacket and pants from Vietnam

NY L81149 December 20, 2004 CLA-2-62:RR:NC:N3:360 L81149 CATEGORY: Classification TARIFF NO.: 6204.32.2030; 6204.62.4020 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman's jacket and pants from Vietnam Dear Ms. Purcell: In your letter dated November 30, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested. Style A08665 consists of a woman’s jacket and pants constructed from 96 percent cotton and 4 percent spandex woven fabric. The fully lined jacket is constructed from three panels sewn together lengthwise and features long hemmed sleeves, a collar, two pockets below the waist and a full front opening secured by five buttons. The pants feature an elasticized waist and capri length pants. The applicable subheading for the jacket will be 6204.32.2030, 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 cotton: other: other: women’s. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for the pants will be 6204.62.4020, 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): trousers, bib and brace overalls and shorts: of cotton: other: other: other: trousers and breeches: women’s: other. The rate of duty will be 16.6 percent ad valorem. The jacket falls within textile category designation 335 and the pants fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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