CLA-2-61:OT:RR:NC:TAB:359
Ms. Leslie Zoe Grillo
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a women’s garment from China.
Dear Ms. Grillo:
In your letter dated October 21, 2009, you requested a tariff classification ruling. We are retaining the submitted sample for our files.
Style A95002 is a “Motto” label women’s suit-type jacket constructed of a heavy weight 96% cotton 4% spandex knit fabric which extends to below the waist. The jacket is tailored and has more than three panels, two of which are at the front, sewn together lengthwise. The submitted sample features a pointed collar, a 3 button full front opening with curved bottom edges on the front panels, facing fabric on the underside placket, princess seams on the front and rear panels, double pleats at the lower front panels and the back panel, and inset pockets at the bottom of the front panels. Additional features include a two buttoned tab measuring approximately seven inches across that is located at the center of the rear waist area, three-quarter length sleeves with two buttoned tabs at the bottom of the hemmed sleeve endings, and a hemmed garment bottom. The underside placket edges and the majority of the inside seams are finished with polyester charmuese binding.
The applicable subheading for the garment will be 6104.32.0000, 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 cotton. The duty rate will be 14.9% 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division