The tariff classification of a woman’s jacket and pants from China

N084616 November 25, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.69.2510 Ms. Svetlana Shubinsky Jones Apparel Group USA, Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 09007 RE: The tariff classification of a woman’s jacket and pants from China Dear Ms. Shubinsky: In your letter dated November 13, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style #ED440C206, consists of a woman’s jacket and pant constructed from 63% rayon and 37% polyester woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a stand-up collar, long sleeves, shoulder pads, a full lining, a full front opening with no means of closure and a hemmed bottom. The jacket is decorated with grommets around the collar, cuffs and the front opening. The pant features a front zipper, a button and a hook and eye closure, a full lining and long hemmed legs. The grommets are not repeated on the pant and therefore exclude this garment from classification as a suit. The applicable subheading for the jacket 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. The applicable subheading for the pant will be 6204.69.2510, 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): trousers, bib and brace overalls, breeches and shorts: of artificial fibers: other: trousers and breeches: women’s. The duty rate will be 28.6 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/. 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