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NY N017437

October 15, 2007



TARIFF NO.: 6104.39.1000

Ms. Jeanette Wong
IFL (US) Inc.
8680 Cambie Street
Vancouver, B.C., Canada V6P 6M9

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

Dear Ms. Wong:

In your letter dated September 18, 2007, you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style S84005, is a woman’s tailored double-breasted suit-type jacket that is constructed from 73% rayon, 22% nylon, 5% spandex knit fabric. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The garment features a Peter Pan collar, long hemmed sleeves with non-function tabs at the cuff, a full front opening with 4 functional buttons and 4 non-functional buttons, a tie belt on the center back panel, and a hemmed bottom.

Based on construction and styling, the garment is specifically provided for under heading 6104, Harmonized Tariff Schedule of the United States (HTSUS), as a suit-type jacket. Therefore, your assertion for classification as a garment in heading 6102, HTSUS, is not applicable.

The applicable subheading for the suit-type jacket will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s suit-type jackets, knitted: of other textile materials: of artificial fibers. The duty rate will be 24% 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/.

The suit-type jacket falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049.


Robert B. Swierupski

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