The tariff classification of women’s suits from Guatemala

N070717 August 5, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.13.2010 Ms. Cathy Spotta Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of women’s suits from Guatemala Dear Ms. Spotta: In your letter dated July 27, 2009, you requested a tariff classification ruling on behalf of American Apparel Co. The samples will be returned as requested. The samples are women’s suits constructed from 63 percent polyester, 33 percent rayon and 4 percent spandex woven fabric. Style 29787-05 consists of a jacket and pants. The jacket is composed of more than four panels and features a notched collar, long sleeves, a full front opening secured by four buttons beneath a placket and self fabric ties. The jacket also has a partially elasticized side front waist. The pants feature a waistband, a front zipper and hook closures and long hemmed legs. This item will be imported in petite sizes. Style 19787-05 is identical in styling to the above. This item will be imported in regular sizes. Style 320-05 consists of a jacket and skirt. The jacket is composed of more than four panels and features a notched collar, long sleeves, two patch pockets with flaps below the waist, self fabric belt and loops and a full front opening secured by three buttons. The skirt features a side zipper opening and a flared body. The applicable subheading for the suits will be 6204.13.2010, 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)L suits: of synthetic fibers: other: women’s. The rate of duty will be 35.3 cents/kg + 25.9 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