CLA-2-61:OT:RR:NC:TAB:359
Mr. Anthony LoPresti
S.J.Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a women’s garment from China
Dear Mr. LoPresti:
In your letter dated December 6, 2010, you requested a tariff classification ruling on behalf of FYC Apparel Group LLC. We are retaining the submitted sample for our files.
Style S197001 is an “Allison Taylor” label women’s woman’s suit-type jacket constructed from a 72% polyester 25% rayon 3% 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 2 hook and eye closures which are sewn at the placket underside. The front panels have four horizontal contrast color self-fabric tabs sewn alongside the placket with a non-functioning gold colored button sewn on each tab. The front panels have curved bottom edges. The garment has long hemmed sleeves that are gathered at the top of the shoulder seam. A woven fabric is sewn into the underside shoulder seam which adds fullness to the upper sleeve. The neckline, front panel edges and garment bottom are trimmed with a contrast color self-fabric. Facing fabric is found on the underside placket and around the underside neckline. The underside placket edges and the inside panel seams are finished with woven fabric binding. The garment extends to below the waist.
The applicable subheading for the garment will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s suit-type jackets, knitted: of synthetic fibers: other. 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division