The tariff classification of a woman’s garment from China

N143795 February 18, 2011 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Mr. Jeff Cross All-Pack Express 2720 Airport Drive Columbus, OH 43219 RE: The tariff classification of a woman’s garment from China Dear Mr. Cross: In your letter dated January 18, 2011, you requested a tariff classification ruling on behalf of your client, Top Value. Your sample will be returned. Style 101D0115130 is a woman’s jacket constructed of 100% polyester woven fabric. The two front panels extend from the shoulders to the hip and the back panel extends from the shoulder to slightly below the waist. The garment features a shawl neckline, ¾ sleeves with cuffs, and an unsecured full front opening. Although you requested classification of style 101D0115130 under 6211.43.0091, the cut and the features of the item are those of a jacket-type garment excluded from heading 6202. Consequently, the applicable subheading for style 101D0115130 will be 6211.43.0078, 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 man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 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