The tariff classification of a woman’s jacket and pants from Vietnam

N200264 February 3, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.63.3510; 6211.43.0078 Ms. Svetlana Shubinsky The Jones Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle Door # 6 Bristol, PA 19007 RE: The tariff classification of a woman’s jacket and pants from Vietnam Dear Ms. Shubinsky: In your letter dated January 11, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style U91M36C8145 consists of a woman’s jacket and pants. The fully lined jacket is constructed from 100 percent polyester woven fabric. The sleeveless garment extends to the mid-thigh area and features a collar and lapel, two front slash pockets below the waist, a full front double breasted three button closure, and a self-fabric belt at the waist. The woman’s pants are constructed from 100 percent polyester chintz crepe woven fabric. They feature a right over left fly opening with a zipper closure; a wide, flat waistband with a button and two hook and loop closures; and hemmed leg openings. The applicable subheading for the jacket portion of style U91M36C8145 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. The applicable subheading for the pants portion of style U91M36C8145 will be 6204.63.3510, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The duty rate will be 28.6 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, Thomas J. Russo Director National Commodity Specialist Division