The tariff classification of a woman’s suit-type jacket from Vietnam.

N061900 June 12, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.33.2000 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. Corporate Customs Compliance Dept. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s suit-type jacket from Vietnam. Dear Ms. Mosco: In your letter dated May 21, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, CFPB3A4914, is an “AK Anne Klein” label woman’s faux fur knit pile suit-type jacket that reaches to the waist. You state in your letter that the faux fur is made from 100% acrylic, the ground fabric is made from 100% polyester and that the overall fiber content is 77% acrylic, 23% polyester. The garment has 3 panels, two of which are in the front, sewn together lengthwise. It features a 100% polyester woven lining, a round neck-line, short hemmed sleeves, a full front opening with no means of closure, and a hemmed bottom. The applicable subheading for the suit-type jacket will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s suit-type jackets, knitted: of synthetic fibers: other. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division