The tariff classification of a woman's jacket and dress from China and the Philippines
Issued September 26, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.44.4010, 6204.39.3010
Headings: 6204
Product description
Style 6308247 consists of a jacket and a dress. The jacket is constructed from 75 percent rayon/25 percent polyester crepe woven fabric. The dress is constructed from 100 percent rayon woven challis fabric. The jacket is made from eight panels which provide a contoured fit. The unlined jacket features short sleeves, shoulder pads, a collar and a full front opening secured by four buttons. The sleeveless dress features a round neckline, a flared body and a rear zipper closure.
CBP rationale
The applicable subheading for the jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers. The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff schedule of the United States (HTS), which provides for women's or girls' suits, ensembles.
Full text
NY B89193 September 26, 1997 CLA-2-62:RR:NC:TA:360 B89193 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.44.4010 Mr. Al Goldberg Jamie Brooke Inc. 225 West 37th Street New York, NY 10018 RE: The tariff classification of a woman's jacket and dress from China and the Philippines Dear Mr. Goldberg: In your letter dated September 4, 1997, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 6308247 consists of a jacket and a dress. The jacket is constructed from 75 percent rayon/25 percent polyester crepe woven fabric. The dress is constructed from 100 percent rayon woven challis fabric. The jacket is made from eight panels which provide a contoured fit. The unlined jacket features short sleeves, shoulder pads, a collar and a full front opening secured by four buttons. The sleeveless dress features a round neckline, a flared body and a rear zipper closure. The applicable subheading for the jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers...: of other textile materials: of artificial fibers: other: women's. The duty rate will be 28.5 percent valorem. The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff schedule of the United States (HTS), which provides for women's or girls' suits, ensembles... dresses: of artificial fibers: other: other: women's. The duty rate will be 16.7 percent ad valorem. The jacket falls within textile category designation 635 and the dress falls within textile category designation 636. Based upon international textile trade agreements products of China and the Philippines are subject to a visa requirement 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. 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 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 (212) 466-5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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