The tariff classification of a woman’s jacket from various countries

N070117 August 5, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075 Mr. Jeffrey Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s jacket from various countries Dear Mr. Victoria: In your letter dated July 27, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style #50112, is a woman’s jacket constructed from 97% cotton and 3% spandex woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The collarless jacket features a round neckline, ¾ length sleeves with buttoned cuffs, a full front opening secured by six buttons, two chest pockets with buttoned flaps and a hemmed bottom. The applicable subheading for the style #50112 will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 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