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

NY M82820 May 10, 2006 CLA-2-62:RR:NC:N3:360 M82820 CATEGORY: Classification TARIFF NO.: 6204.31.2010 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s suit-type jacket from China Dear Ms. Shira: In your letter dated May 1, 2006, you requested a tariff classification ruling on behalf of Polo Ralph Lauren Corporation. The submitted sample will be returned to you as requested. Style WW66109 is a woman’s tailored jacket composed of two different components. The body of the garment is constructed from 100 percent woven boiled wool fabric and the sleeves are constructed from distressed leather. The jacket, which consists of three unlined panels sewn together vertically, extends from the neck to just below the waist. The garment features long sleeves with buttoned cuffs, a V-neckline, two chest pockets, two pockets at the waist with snap closures and a full front opening secured by five snap closures that fasten left over right. The rear panel has an adjustable half belt constructed of leather. The garment has contrasting colored piping around the neckline, front opening, pockets and bottom. The woven fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. As noted above this garment has a left over right closure. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the jacket will be classified as a woman’s garment. The applicable subheading for the jacket will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazes, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of wool and fine animal hair: other: women’s. The duty rate will be 17.5 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 World Wide Web at http://www.usitc.gov/tata/hts/. The jacket falls within textile category designation 435. 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