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NY L88027

November 1, 2005

CLA-2-62:RR:NC:N3:360 L88027


TARIFF NO.: 6204.31.2010

Mr. Thomas Mac Mahon
Imports Compliance
Gap, Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of a women's jacket from the Philippines

Dear Mr. Mac Mahon:

In your letter dated October 3, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested.

Style WSP503 is a woman’s jacket constructed from 100 percent wool woven fabric. The fully lined jacket features long sleeves with self-fabric bands and buttons for tightening, a notched lapel, two pockets below the waist and a full front opening secured by two buttons. The tailored garment features an additional panel on the back with a slight gathering in the lower back. Based on the styling, construction and cutting specifications the garment is considered a suit type jacket of heading 6204, HTS.

The applicable subheading for style WSP503 will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTS), 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 wool or fine animal hair: other: women’s. The rate of duty will be 17.5 percent ad valorem.

Style WSP503 falls within textile category designation 435. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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