The tariff classification of a women’s jacket and pants set from China

N159139 May 6, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6204.62.4021 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a women’s jacket and pants set from China Dear Ms. Mooney: In your letter dated April 5, 2011, you requested a tariff classification ruling. Style A215804 is a women’s jacket and capri pants set made from a woven 97% cotton/3% spandex fabric. The jacket has a full front opening with a zipper closure, pockets at the waist, a hemmed bottom, ¾-length sleeves and a high collar with a drawstring. The capri-length pants feature a partial elasticized waist in the rear and hemmed leg openings. Although imported and sold together, in accordance with Section XI Legal Note 14 of the Harmonized Tariff Schedule of the United States (HTSUS), each garment is classifiable in its own subheading. The applicable subheading for the jacket portion of style A215804 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 8.9 percent ad valorem. The applicable subheading for the pants portion of style A215804 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division