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NY M85203

August 09, 2006

CLA-2-62:RR:NC:N3:360 M85203


TARIFF NO.: 6204.39.3010

Ms. Vera Micara
Aspen Forwarders & CHB, Inc.
518 Rockaway Avenue
Valley Stream, NY 11581

RE: The tariff classification of a woman’s jacket from India

Dear Ms. Micara:

In your letter dated July 14, 2006, you requested a classification ruling on behalf of Indigo Moon, Inc.

The submitted sample, style 1032, is a women’s woven patchwork jacket consisting of variously sized patches of tapestry, velvet, silk and jacquard joined together by embroidery and embellished with appliqués. The garment is composed of ten (10) different patches:

100% silk; 59% rayon/41%polyester; 41.11% rayon/20.33% cotton/38.56% polyester; 100% rayon; 100% rayon; 100% rayon; 64.68% rayon/35.32% polyester; 50.48% rayon/49.52% polyester/ 100% silk and 100% rayon.

The jacket is fully lined and features long sleeves, a collar, two pockets at the waist, shoulder pads and a full front opening secured by five decorative buttons. The jacket extends from the shoulders to the hips.

In your letter you suggest classification under 6204.39.6000, HTS, as a jacket in chief weight of silk. Goods consisting of different materials or made up of different components are considered composite goods, and are classified according to the material or component that provides the essential character to the product. In this case, the patches in chief weight of man-made fibers provide the essential character to the garment.

Accordingly, the applicable subheading for the jacket will be 6204.39.3010, 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 other textile materials: of artificial fibers: other: women’s. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Style 1032 falls within textile category designation 635. 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. 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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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