CLA-2-62:OT:RR:NC:N3:360

Ms. Mei C. Li
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017

RE: The tariff classification of a woman’s suit-type jacket from Indonesia

Dear Ms. Li:

In your letter dated July 13, 2011, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 2450A is a woman’s suit-type jacket constructed from 100% polyester woven fabric. The jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a shirt-type collar, ¾ length sleeves with single button closures at the cuffs, two chest pockets with button flaps, two pockets below the waist, and a full front opening secured by five button closures.

The applicable subheading for style 2450A will be 6204.33.5010, 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 synthetic fibers: Other: Women’s. The rate of duty will be 27.3 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 the 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 Kimberly Rackett at (646) 733-3051.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division