The tariff classification of a woman’s jacket from China

N009425 May 3, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.39.3010 Ms. Melissa Fox Barthco International Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s jacket from China Dear Ms. Fox: In your letter dated April 4, 2007, you requested a classification ruling on behalf of Ann Taylor, Inc. Your sample will be returned as requested. Submitted sample, style #104-204788, is a woman’s bolero jacket constructed from 100% rayon open work fabric. The garment extends from the shoulders to the mid-waist and features ¾ length sleeves, collarless, and an unsecured full front opening. The garment is designed to be worn over another outer wear garment. The applicable subheading for the style 104-204788 will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTSUS), 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 other textile materials: of artificial fibers: other: women’s. The duty rate will be 27.3 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/. Style 104-204788 falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division