The tariff classification of women’s woven garments from China

N183598 October 6, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6206.40.3030 Ms. Claudia Chang HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of women’s woven garments from China Dear Ms. Chang: In your letter dated August 31, 2011, you requested a tariff classification ruling. Your samples will be returned as requested. Style 80370 is a woman’s suit-type jacket constructed of 61% nylon and 39% polyester woven fabric. The fully lined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a mandarin collar, ¾ length sleeves, two faux pockets with button flaps below the waist, and a full front opening secured by five button closures. Style 88869 is a woman’s short sleeve pullover blouse constructed of both knit and woven components. The openings at the round neckline, sleeves, and bottom are constructed of 97% viscose and 3% spandex knit fabric. The balance of the garment is constructed of 100% polyester woven fabric. The woven component imparts the essential character of the blouse. Although you requested classification of style 80370 under 6211.43.0078, the features and the cut of the garment are of those of a suit-type jacket under heading 6204. Consequently, the applicable subheading for style 80370 will be 6204.33.5010, 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 synthetic fibers: Other: Women’s. The rate of duty will be 27.3 percent ad valorem. Although you requested classification of style 88869 under 6211.43.0060, the features and the cut the garment are of those of a blouse under heading 6206. Consequently, the applicable subheading for style 88869 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division