The tariff classification of a woman’s suit from Guatemala

N072659 August 31, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.13.2010 Ms. Cathy Spiotta Alba Wheels Up International Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of a woman’s suit from Guatemala Dear Ms. Spiotta: In your letter dated August 14, 2009, you requested a classification ruling on behalf of American Apparel Co. Your sample will be returned as requested. The submitted sample, style 145-07, is a woman’s suit consisting of a jacket and pant 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, long sleeves, shoulder pads, a full front opening secured by three buttons, two patch pockets with flaps at the waist, a self-fabric tie belt and loops and a hemmed bottom. The pant features a front zipper, a hook and eye closure, a hidden button and long hemmed legs. The applicable subheading for the style 145-07 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