The tariff classification of woman’s jacket from China

N130458 November 23, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075 Ms. Nicole C. Crane Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of woman’s jacket from China Dear Ms. Crane: In your letter dated October 27, 2010, you requested a classification ruling. Your sample will be returned as requested. Item 304-862701 is a woman’s jacket constructed from 99% cotton and 1% spandex woven fabric. The garment is collarless, features a V neckline, ¾ length sleeves, and a single hook and eye closure at the bust area. Although you requested classification of item 304-862701 as a jacket in 6204.32.2030, the garment lacks sufficient tailoring to be classified as a jacket. Consequently, the applicable subheading for item 304-862701 will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls: of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 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 the 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 Kimberly Rackett at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division