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

N250041 February 26, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Ms. Christina Stemley Eddie Bauer 10401 NE 8th Street Ste 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s suit-type jacket from India Dear Ms. Stemley: In your letter dated January 29, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Item 011-7064 is a woman’s suit-type jacket constructed from 96% nylon and 4% spandex woven fabric. The unlined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a full front opening secured by four button closures, long sleeves and two pockets below the waist. Although you requested classification of item 011-7064 under heading 6202, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of a suit-type jacket under heading 6204, HTSUS. Consequently, the applicable subheading for item 011-7064 will be 6204.33.5010, 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): Suit-type jackets and blazers: Of synthetic fibers: Other: Women’s. The rate of duty will be 27.3 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division