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HQ 081703


May 18, 1988

CLA-2 CO:R:C:G 081703 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 384.5212; 384.9442; 6211.42.0060; 6211.43.0070

Alan Siegal
Genghis Khan Freight Service Inc.
161-15 Rockaway Blvd.
Jamaica, New York 11434

RE: Classification of a women's jumper

Dear Mr. Siegal:

This is in response to your letter of January 28, 1988, on behalf of your client Fashionmakers Ltd., requesting a ruling on the tariff classification of a women's jumper.

FACTS:

The submitted sample, style 1086, is a women's jumper manufactured from a 100 percent cotton, yarn dyed, plaid, woven fabric. The garment has a full front opening secured by seven buttons. It has a dropped and gathered waist, two large pockets below the waist and a patch pocket in the chest area. The armholes are oversized. The garment is designed to be worn with a shirt or blouse as it lacks appropriate coverage in the chest area. The garment will be brought in from various sources in several style numbers. It will be manufactured from fabrics of cotton and man-made fibers.

ISSUE:

Whether the submitted sample is properly classified as a women's jumper.

LAW AND ANALYSIS:

There is no dispute as to identification of the garment at issue. It is a women's jumper. All that is left to do is to find the proper item in which to classify the garment in the Tariff Schedules of the United States Annotated (TSUSA) and the proper subheading in the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This is not difficult as jumpers fall within a specific statistical breakout.

HOLDING:

The women's jumper, when in chief value of cotton, is classifiable in item 384.5212, TSUSA, textile category 359. The rate of duty is 8 percent ad valorem. When in chief value of man-made fibers, the jumper is classifiable in item 384.9442, TSUSA, textile category 659. The rate of duty is 17 percent ad valorem.

Under the proposed HTSUSA, the women's jumper, when in chief weight of cotton, is classifiable in subheading 6211.42.0060, HTSUSA, textile category 359. The rate of duty is 8.6 percent ad valorem. When in chief weight of man-made fibers, the jumper is classifiable in subheading 6211.43.0070, HTSUSA, textile category 659. The rate of duty is 17 percent ad valorem. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable.

Sincerely,

John Durant
Acting Director

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