The tariff classification of woman’s garments from China

N184875 September 22, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.39.1000; 6102.30.2010 Ms. Joanna Woo United –Way International Inc. 147-27 175 Street, Room 2B Jamaica, NY 11434 RE: The tariff classification of woman’s garments from China Dear Ms. Woo: In your letter dated September 8, 2011, you requested a tariff classification ruling on behalf of Cabi, LLC. Style 583 is a “Cabi” label women’s tailored woman’s suit-type jacket constructed from a 67% rayon 28% nylon 5% spandex knitted fabric. The garment is composed of more than three panels, two of which are in the front, sewn together lengthwise. The garment features a rounded front neckline with a full front opening that may be secured by 5 fabric covered hook and eye closures. Coated fabric trim is found on the neckline, the front placket, and the garment bottom. Additional features include princess seams on the front and rear panels, 10 non-functioning gold colored buttons sewn on the front panel placket, shoulder pads sewn at the inside shoulder area, long hemmed sleeves, and a straight garment bottom. The garment extends to below the waist. Style 648 is a “Cabi” label women’s coat constructed from a 67% rayon 28% nylon 5% spandex knitted fabric. The coat has a full double-breasted front opening with two vertical sets of four buttons, one set of buttons are non-functional. The coat features a pointed collar, an inside button closure at the underside of the front neckline, princess seams on the front and rear panels, two front inset vertical pockets below the waist, and hemmed long sleeves. The body of the garment is constructed from multiple panels. The coat extends to just above the knees. The applicable subheading for Style 583 will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets. . . knitted or crocheted: Suit-type jackets or blazers: Of other textile materials: Of artificial fibers. The rate of duty will be 24 percent ad valorem. The applicable subheading for Style 648 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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