The tariff classification of women’s suits from China

N086735 December 8, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.13.2010 Ms. Cathy Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of women’s suits from China Dear Ms. Spiotta: In your letter dated December 2, 2009, you requested a tariff classification ruling on behalf of American Apparel Co. Style B-24 consists of a woman’s jacket and skirt constructed from 97 percent polyester and 3 percent spandex woven fabric. The jacket is composed of more than four panels and features long sleeves, notched collar, two faux pockets at the waist, shoulder pads and a full front opening secured by a one button closure. The skirt features an elasticized waist, rear zipper and hook and eye closure and a rear vent. The skirt extends from the waist to below the calf. Style 161901-40 consists of a woman’s jacket and skirt constructed from 100 percent polyester woven fabric. The jacket is composed of more than four panels and features a ruffled shawl-like collar, long flared sleeves, a full front opening secured by a one button closure, shoulder pads and a partial lining. The jacket has a peplum-like bottom. The skirt features a waistband, a rear button and zipper closure and a rear vent. The skirt extends from the waist to just above the knee. Style 316901-40 consists of a woman’s jacket and skirt and is identical in fabrication and styling to the above. The applicable subheading for all of the styles will be 6204.13.2010, 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): suits: of synthetic fibers: other: women’s. The rate of duty will be 35.3 cents/kg +25.9 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