The tariff classification of a woman’s jacket from China

NY L88740 November 25, 2005 CLA-2-62:RR:NC:N3:360 L88740 CATEGORY: Classification TARIFF NO.: 6211.42.0075 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. Inner Tech Park 56 Roland Street Boston, MA 02129-1223 RE: The tariff classification of a woman’s jacket from China Dear Mr. Lynch: In your letter dated November 9, 2005, you requested a tariff classification ruling on behalf of Susan Bristol Inc. The submitted sample will be returned to you as requested. Style 1613918 is a woman’s jacket constructed from 98 percent cotton and 2 percent spandex woven fabric. The jacket features long sleeves, a mandarin collar, two pockets at the waist and a full front zippered opening. You have proposed classification under heading 6204, HTS. Heading 6204, HTS, covers, inter alia, “[w]omen’s and girls’ suits, ensembles, suit-type jackets.” The Explanatory Note to heading 6204, HTS, states that the provisions of the EN to 6103, HTS, apply mutatis mutandis to the articles of heading 6204, HTS. The EN to Chapter Note 3(a) provide that the suit coat or jacket “designed to cover the upper part of the body has a full front opening without a closure or with a closure other than a slide fastener (zipper). Suit-type jackets are subject to the same restrictions. Since this jacket as a zipper closure, classification under heading 6204, HTS, is precluded. The applicable subheading for style 1613918 will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 percent ad valorem. The jacket falls within textile category designation 335. 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