The tariff classification of women’s suits from Guatemala

N076175 September 25, 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 women’s suits from Guatemala Dear Ms. Spiotta: In your letter dated September 17, 2009, you requested a classification ruling on behalf of American Apparel Co. Your samples will be returned as requested. Submitted samples, styles #271799-05 and #171799-05 are women’s suits consisting of a jacket and skirt constructed from 63% polyester, 33% rayon and 4% spandex woven fabric. The jackets extend from the shoulders to slightly below the waist and are composed of more than four panels. The jackets feature a collar and lapels, ¾ length sleeves, shoulder pads, a partial lining , a full front opening secured by three buttons and a hemmed bottom. The skirts feature a rear zipper closure, a rear vent and a hemmed bottom. Submitted samples, styles #39787-05, #17401-40 and #30905-40 are women’s suits consisting of a jacket and pants constructed from 63% polyester, 33% rayon and 4% spandex woven fabric. The jackets extend from the shoulders to slightly below the waist and are composed of more than four panels. The jacket of style #39787-05 features a collar and lapels, ¾ length sleeves, shoulder pads, a full front opening secured by four buttons, a partial front self-fabric tie belt and a hemmed bottom. The pants feature a rear zipper and long hemmed legs. The jacket of style #17401-40 features a collar and lapels, long sleeves, shoulder pads, a full front opening secured by one button, two faux pockets below the waist and a hemmed bottom. The pants feature a front zipper with two hook and eye closures and long hemmed legs. The jacket of style #30905-40 features a collar and lapels, long sleeves, shoulder pads, a full front opening secured by four buttons, two faux pockets below the waist and a hemmed bottom. The pants feature a front zipper and two hook and eye closures and long hemmed legs. The applicable subheading for all the styles 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