CLA-2-61:RR:NC:TA:359 M81310
Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a woman’s suit-type jacket from China
Dear Ms. Fox:
In your letter dated March 20, 2006, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested.
The submitted sample, style number CFPM14028, is a woman’s tailored suit-type jacket that is constructed from 65% rayon, 35% nylon rib knit fabric (the sleeves, the back panel, portions of the front) and 100% leather (the collar, portions of the front, pocket flaps). The garment has three panels that are sewn together lengthwise. It features a notched-lapel collar, long sleeves with 3 button closures at the cuff, a full front opening with 4 button closures, 2 front flap pockets at the waist, and a hemmed bottom. The leather portion of the garment is lined with manmade fiber woven fabric.
The essential character of the garment is given by the knit fabric, Harmonized Tariff Schedule of the United States (HSTUS), General Rules of Interpretation (GRI), Rule 3, noted.
The applicable subheading for the jacket will be 6104.39.1000, (HTSUS), which provides for women’s suit-type jackets, knitted: of other textile materials: of artificial fibers. The rate of duty will be 24% 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/.
The suit-type jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Camille R. Ferraro at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division