CLA-2-39:OT:RR:NC:TA:348
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, Florida 33729
RE: The tariff classification of a blazer and jacket from China
Dear Mr. Yokopenic:
In your letter dated September 1, 2009, you requested a tariff classification ruling. Three samples were submitted with your ruling request. The samples are being returned as requested.
The first sample, identified as Style #001, is a ladies’ waist length jacket composed of cellular polyurethane plastic material. The cellular polyurethane plastic is backed with textile fabric that is present merely for reinforcing purposes. It features a belt with buckle at the waist, belt loops, 3 front pockets, a full front zipper, a wide placket which contains button and snap fasteners at the neck, a hemmed cuff with decorative snap closure and a 100% polyester lining.
The second sample, identified as Style #003, is a ladies’ waist length jacket composed of cellular polyurethane plastic material. The cellular polyurethane plastic is backed with textile fabric that is present merely for reinforcing purposes. It features a full front opening, a two-button cuff-link like closure at the waist, a removable button-out ruffled trim, two pockets at the waist with leather-like piping and a 100% polyester lining.
Your inquiry does not provide enough information for us to give a classification ruling on style #002 (python print skirt). Your request for a classification ruling should include the following:
Is the skirt material composed of one or two layers of fabric?
Identify the fiber content and construction, i.e. knit, woven, nonwoven, etc. of respective fabrics.
Has this material been brushed to create a suede-like effect on the posterior surface?
Explain fully how the python print design has been applied to the material.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
The applicable subheading for Style # 001 and 003 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other, other, other. The rate of duty will be 5% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division