The tariff classification of a woman's jacket from China

NY J86238 June 30, 2003 CLA-2-62:RR:NC:N3:360 J86238 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Ms. Graciela DeAlcon Wal-Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410-L32 RE: The tariff classification of a woman's jacket from China Dear Ms. DeAlcon: In your letter dated June 10, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style GL411006 is a woman’s jacket constructed from 98 percent cotton and 2 percent spandex woven fabric. The jacket is composed of more than four panels and features long sleeves with buttoned cuffs, a collar, two chest pockets with flaps, a back strap and a full front opening secured by five buttons. The applicable subheading for style GL411006 will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: other: other: women’s. The rate of duty will be 9.5 percent ad valorem. Style GL411006 falls within textile category designation 335. Based upon international textile trade agreements products of China are currently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division