The tariff classification of a woman's suit-type jacket andskirt from Korea.
Issued August 20, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.39.3010, 6204.59.3010
Headings: 6204
Product description
The tariff classification of a woman's suit-type jacket andskirt from Korea.
CBP rationale
The applicable subheading for the jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for suit-type jackets and blazers of artificial fibers. The applicable subheading for the divided skirt will be 6204.59.3010, HTS, which provides for women's skirts and divided skirts of artificial fibers.
Full text
NY 865883 August 20, 1991 CLA-2-62:S:N:N:3-I:360 865883 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.59.3010 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a woman's suit-type jacket and skirt from Korea. Dear Mr. Stack: In your letter dated August 2, 1991, on behalf of your client, Liz Claiborne, Inc., you requested a classification ruling. The submitted sample, style number 4121150, consists of a woman's hip-length suit-type jacket and a divided skirt, whose leg separation is not apparent. Both garments are constructed from 100% rayon, woven fabric. The embroidery found on the collar and pockets of the jacket is different in color from the fabric comprising the jacket and has no counterpart on the divided skirt. The outershell of the jacket consists of eight (four at the front and four at the rear) panels sewn together lengthwise. The garment has long sleeves without cuffs; a full lining; a full frontal opening secured by six, thread-reinforced buttons plus two concealed snap fasteners; two embroidered pockets on the front, below the waist; an embroidered mandarin collar; and shoulder pads. The divided skirt has a partially elasticized waistband with two button closures on it, which also serve to secure the partial opening found on the left side; and front pleats. The applicable subheading for the jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for suit-type jackets and blazers of artificial fibers. The rate of duty will be 29 percent ad valorem. The applicable subheading for the divided skirt will be 6204.59.3010, HTS, which provides for women's skirts and divided skirts of artificial fibers. The rate of duty will be 17 percent ad valorem. The jacket falls within textile category designation 635 and the divided skirt falls within textile category designation 642. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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