The tariff classification of women’s suit-type jackets from Vietnam

NY L82654 February 18, 2005 CLA-2-62:RR:NC:N3:360 L82654 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of women’s suit-type jackets from Vietnam Dear Mr. Stack: In your letter dated February 17, 2005, on behalf of May Department Stores Int’l, Inc., you requested a classification ruling. The sample submitted with your request will be returned as requested. Style 85833 (misses) is a women’s tailored suit-type jacket made from 100% cotton woven fabric. The jacket extends below the waist and is fully lined with a structural acetate lining. It is constructed from multiple panels with the various panels featuring rounded corner bottoms except where they meet at the side seams. The garment features a collar, ¾ length sleeves, a full front opening with five large reinforced buttons for closure, shoulder yokes on the front and back and shoulder pads sandwiched between the lining and the outer shell. This style is part of a mix and match grouping of jackets, skirts and pants made from the same fabric construction. This jacket will also be imported in petite sizes as style 84833. The applicable subheading for styles 85833 and 84833 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 duty rate will be 9.4 percent ad valorem. Styles 85833 and 84833 fall within textile category designation 335. 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. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division