The tariff classification of a woman’s reversible jacket from China

NY L83657 April 22, 2005 CLA-2-62:RR:NC:N3:360 L83657 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Ms. Donna Arloro McNaughton Apparel Group, Inc. 498 Seventh Avenue 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s reversible jacket from China Dear Ms. Arloro: In your letter dated arch 29, 2005, you requested a classification ruling. The submitted sample will be returned to you as requested. Style JFAXESH4 is a woman’s reversible jacket with both shells made from a woven man-made fiber fabric. One shell is constructed from 56 percent acrylic, 40 percent cotton and 4 percent polyester woven fabric. The reverse shell is constructed from 100 percent polyester woven fabric. Both shells feature long sleeves with vents, a standup collar and a full front opening secured by six snap closures. Both shells also feature contrasting colored ribbon and fringe trim around the collar, front opening, sleeves and bottom of the garment. The acrylic/cotton/polyester side features two chest pockets and two pockets below the waist. The pockets have flaps and are embellished with fringe and contrasting colored ribbon trim. The applicable subheading for the jacket will be 6204.33.5010, 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 synthetic fibers: other: women’s. The duty rate will be 27.3 percent ad valorem. The jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division