The tariff classification of a women’s garment from China

N168562 June 16, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Ms. Jennifer Liang Margaret O’Leary Inc. 50 Dorman Avenue San Francisco, CA 94124 RE: The tariff classification of a women’s garment from China Dear Ms. Liang: In your letter dated May 26, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style HE2003 is a woman’s tailored suit-type jacket constructed from 70% cotton 30% wool knitted fabric in colored yarn depicting a herringbone pattern design which comprises the majority of the front and rear panels and the sleeves. Inserts constructed of a 65% polyester 35% rayon French terry fabric are found at the sides of the front and rear panels, and also at the underarm area of the sleeves extending to the hemmed sleeve bottoms. This French terry fabric also comprises the interlinings of the neckline and placket. The edges of the placket interlining are finished with a woven fabric binding. The garment is composed of more than three panels, two of which are in the front, sewn together lengthwise. The garment features a full front opening with a three closure, a v-shaped front neckline, a high rear neckline, princess seams on the front panels, curved bottom edges on the front panels, two inset pockets on the lower front panels, two vents on the lower rear panels, long sleeves with a 4 button closure at the vented bottoms, and a hemmed garment bottom. The suit-type jacket has a dedicated removable hood that can be attached by means of three buttons located on the neckline interlining. The 70% cotton 30% wool knit fabric of the suit type jacket imparts the essential character. The suit type jacket and the hood are considered as a composite good. The essential character of the good is given by the suit type jacket; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. The applicable subheading for style HE2003 will be 6104.32.0000, 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), knitted or crocheted: Suit-type jackets and blazers: Of cotton. The duty rate will be 14.9% 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division