The tariff classification of a woman’s jacket from Bangladesh

NY M86983 October 19, 2006 CLA-2-62:RR:NC:TA:360 M86983 CATEGORY: Classification TARIFF NO.: 6204.39.8060 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Ms. Greener: In your letter dated September 28, 2006, you requested a classification ruling. The submitted sample will be returned to you as requested. Item number 006-4842 (regular) is a woman’s jacket constructed from 100 percent linen woven fabric. The jacket features long sleeves with buttoned cuffs, a collar, two chest pockets with buttoned flaps, two pockets below the waist with buttoned flaps, adjustable tabs at the back waist and a full front opening secured by five buttons. The garment will also be imported in petite, tall and plus sizes under item numbers 006-4843, 006-4844 and 006-4845. In your letter you suggested classification under heading 6202, HTS. We disagree. The garment has the styling and characteristics of garments classifiable as suit-type jackets or blazers under heading 6204, HTSUS. The applicable subheading for the jacket will be 6204.39.8060, Harmonized Tariff Schedule of the United States (HTSUS), 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 other textile materials: other: other: other: other. The duty rate will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Item number 006-4842 falls within textile category 835. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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