The tariff classification of women’s garments from Vietnam

N052382 March 3, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6202.93.2020 Ms. Justine Marx Cabela’s Inc One Cabela Drive Sidney, NE 69162 RE: The tariff classification of women’s garments from Vietnam Dear Ms. Marx: In your letter dated January 20, 2009, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #97-1944, is a woman’s suit-type jacket constructed from 100% polyester woven micro suede fabric. The suit-type jacket features a quilted outer shell, a collar, long sleeves, a full lining, a full front opening secured by three buttons, two pockets at the waist and a hemmed bottom. The jacket extends from the shoulder to slightly below the waist and is composed of more than four panels. The cut of the jacket precludes it from being worn over all other garments for protection against the elements. Submitted sample, style #97-1945, is a woman’s vest constructed from 100% polyester woven micro suede fabric. The vest features a quilted outer shell, a collar, a full lining, a full front opening secured by three buttons, two pockets at the waist, oversized armholes and is suitable for use as outerwear. The applicable subheading for the style 97-1944 will be 6204.33.5010, 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 synthetic fibers: other: women’s. The duty rate will be 27.3 percent ad valorem. The applicable subheading for the style 97-1945 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoat, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including padded, sleeveless jackets): of man-made fibers: other: other. The duty rate will be 14.9 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/. 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division