The tariff classification of a woman’s jacket from Vietnam

N116637 August 4, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Ms. Mei Li Marubeni America Corporation 375 Lexington Avenue 6th Floor New York, NY 10017 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Li: In your letter dated July 22, 2010, you requested a classification ruling. Your sample will be returned as requested. Style 80132 is a woman’s suit-type jacket constructed from 100% polyester woven fabric. The lined jacket is composed of three panels sewn together lengthwise, two of which are in the front. The garment also features a round neckline; ¾ length sleeves with side notches, shoulder pads and an unsecured front opening. The applicable subheading for the style 80132 will be 6204.33.5010, 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 synthetic fibers: other: women’s. The duty rate will be 27.3 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 360 at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division