The tariff classification of a woman’s jacket from Vietnam

N096601 March 11, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.39.8060 Ms. Lainie Verghese Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Verghese: In your letter dated March 2, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Style EL7620 is a woman’s jacket constructed from 55 percent linen and 45 percent cotton woven fabric. The jacket is composed of more than three panels and features long sleeves with three button cuffs, a notched collar, two pockets with buttoned flaps below the waist, rear vents, epaulets and a full front opening secured by two buttons. The applicable subheading for the jacket will be 6204.39.8060, 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 other textile materials: other: other: other: other. The rate of duty will be 6.3 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