The tariff classification of women’s garments from Guatemala

N070720 August 20, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.13.2010; 6204.33.5010; 6204.53.3010 Ms. Cathy Spiotta Alba Wheels Up International 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of women’s garments from Guatemala Dear Ms. Spiotta: In your letter dated July 27, 2009, you requested a classification ruling on behalf of American Apparel Co. Your samples will be returned as requested. The submitted sample, style #195390-95, consists of a woman’s jacket and skirt constructed from 100% polyester woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar and lapels, ¾ length sleeves with cuffs, shoulder pads, a full front opening secured by three buttons and a decorative fabric bow and ribbon attached at the waist of the jacket. The skirt features a rear zipper and a hook and eye closure and rear pleats approximately 9 inches from bottom. The decorative trim is not repeated on the skirt. The submitted sample, style # 37714-38, is a woman’s suit consisting of a jacket and skirt constructed from 97% polyester 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 jacket features a collar and lapels, ¾ length sleeves, shoulder pads, a full front opening secured by three buttons, two chest pockets with flaps, a self-fabric tie belt and loops and a rear vent. The skirt features a rear zipper, rear vent and a hemmed bottom. The submitted samples, styles #30905-38, 10905-38 and 3108-38, are women’s suits consisting of a jacket and pant constructed from 97% polyester and 3% spandex woven fabric. The jackets extend from the shoulders to slightly below the waist and are composed of more than four panels. The jackets of styles #30905-38 and 10905-38 feature a collar and lapels, long sleeves, shoulder pads, two pockets at the waist, a full front opening secured by four buttons and a hemmed bottom. The pants feature a front zipper and two hook and eye closures and long hemmed legs. The jacket of style # 3108-38 features a collar and lapels, ¾ length sleeves with ruffled edges and buttoned tabs, shoulder pads, a full front opening secured by two buttons, a simulated belt in the rear and a hemmed bottom. The pant features a front zipper and two hook and eye closure and long hemmed legs. The applicable subheading for the style 195390-95 (jacket) 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 195390-95 (skirt) will be 6204.53.3010, 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): skirts and divided skirts: of synthetic fibers: other: other: women’s. The duty rate will be 16 percent ad valorem. The applicable subheading for the styles 37714-38, 30905-38, 10905-38 and 3108-38 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): suits: of synthetic fibers: other: women’s. The duty rate 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