CLA-2-62:RR:NC:TA:360

Mr. Mark J. Bonvissuto
D. Hauser, Inc.
One Cross Island Plaza
Suite 310
Rosedale, NY 11422

RE: The tariff classification of a woman’s jacket from Vietnam or China

Dear Mr. Bonvissuto:

In your letter dated August 13, 2007, you requested a classification ruling on behalf of Rafaella Apparel Group Inc. Your sample will be returned as requested.

Submitted sample, style #REG0224, is a woman’s jacket constructed from 95% cotton and 5% spandex woven denim fabric. The garment features a collar and lapels, long sleeves, a full front opening secured by two metal buttons, a five inch vent in the back and two pockets with flaps below the waist with a slit pocket above the pocket on the right panel.

The applicable subheading for the style REG0224 will be 6204.32.2030, 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 cotton: other: other: women’s. The duty rate will be 9.4 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/.

Style REG0224 falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division