The tariff classification of a woman’s suit-type jacket from Vietnam.

N241830 May 17, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.33.2000 Ms. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of a woman’s suit-type jacket from Vietnam. Dear Ms. Cheung: In your letter dated May 8, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 67231 (women), is a woman’s “alfred dunner” label suit-type jacket that is constructed from 60% acrylic and 40% polyester knit fabric. The jacket is tailored, partially lined with a woven polyester fabric, and has three panels, of which two are at the front sewn together lengthwise. The garment features a lapel collar with self-fabric facing, long hemmed sleeves, a full front opening with three button closures, and a straight hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will also be offered as styles 67131 (missy) and 67331 (petite). The applicable subheading for styles 67231 (women), 67131 (missy), and 67331 (petite) will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: suit-type jackets and blazers: of synthetic fibers: Other. The duty rate will be 28.2% 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division