The tariff classification of a women’s garment from Vietnam

N252737 May 22, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of a women’s garment from Vietnam Dear Mr. Gonzalez: In your letter dated April 14, 2014, you requested a tariff classification ruling on behalf of your client, Strategic Distribution, Inc. Your sample will be returned as requested. Style 20310 is a woman’s long sleeve upper body garment constructed from 95% polyester and 5% spandex woven fabric. The garment features a detachable collar, a hood, unsecured pockets below the waist, a full front opening secured by a slide fastener, and a hemmed bottom. Although you requested classification of style 20310 under subheading 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of jacket-type garments of heading 6211. Consequently, the applicable subheading for style 20310 will be 6211.43.0078, 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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division