The tariff classification of a woman’s jacket from Vietnam

N089529 January 12, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Ms. Debbie Werner Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Werner: In your letter dated December 29, 2009, you requested a tariff classification ruling. The submitted sample, style JLA521166, is a woman’s jacket constructed from 100 percent cotton woven fabric. The jacket features ¾ length sleeves with buttoned cuffs, a notched collar, two chest pockets with buttoned flaps, two pockets below the waist with buttoned flaps, a full front opening secured by three buttons and a self fabric belt with a buckle. The applicable subheading for the jacket will be 6204.32.2030, 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 cotton: other: other: women’s. The rate of duty will be 9.4 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