The tariff classification of a women’s garment from China or Hong Kong.

N074160 September 22, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Ms. Maristella Iacobello Phillips – Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s garment from China or Hong Kong. Dear Ms. Iacobello: In your letter dated August 27, 2009, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 2486 is a woman’s “Calvin Klein” label suit-type jacket constructed from 55% cotton 38% nylon 4% spandex 3% wool knitted fabric. The jacket is tailored and has more than three panels, two of which are at the front, sewn together lengthwise. The garment features a double-breasted full front opening with 6 outside button closures and 1 inside button closure, self-fabric facing, a large pointed flat collar which may also be worn as a folded stand-up collar with a one button closure, long sleeves with knitted fabric cuffs, two front inset pockets at the waist area, and contrast color stitching at the majority of the garment seams. The applicable subheading for the garment will be 6104.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s suit-type jackets, knitted: of cotton. The duty rate will be 14.9% 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