C87326 C8 Ruling Active

The tariff classification of a women's jacket from Colombia, Costa Rica or the Dominican Republic

Issued May 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.33.5010

Headings: 6204

GRI rules applied: GRI 3(b)

Product description

Style 855380 is a women's jacket constructed from 100 percent polyester woven fabric. The fully lined jacket is assembled from four or more panels and features long sleeves, a collar and lapels, shoulder pads, two breast patch pockets and a full front opening secured by four buttons. This garment also has a detachable fake fur collar. The detachable collar and jacket are considered to be a composite good under GRI 3(b) with the essential character imparted by the jacket.

CBP rationale

The applicable subheading for style 855380 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suit-type jackets and blazers: of synthetic fibers: other: women's.

Full text

NY C87326 May 22, 1998 CLA-2-62:RR:NC:TA:360 C87326 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Ms. Glenda Smith Lansdale Manufacturing 120 Domorah Drive Montgomeryville, PA 18936 RE: The tariff classification of a women's jacket from Colombia, Costa Rica or the Dominican Republic Dear Ms. Smith: In your letter dated April 29, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 855380 is a women's jacket constructed from 100 percent polyester woven fabric. The fully lined jacket is assembled from four or more panels and features long sleeves, a collar and lapels, shoulder pads, two breast patch pockets and a full front opening secured by four buttons. This garment also has a detachable fake fur collar. The detachable collar and jacket are considered to be a composite good under GRI 3(b) with the essential character imparted by the jacket. The applicable subheading for style 855380 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suit-type jackets and blazers: of synthetic fibers: other: women's. The duty rate will be 28.3 percent ad valorem. Style 855380 falls within textile category designation 635. Based upon international textile trade agreements products of Costs Rica are currently not subject to quota restraints or a visa requirement. Products of Colombia and the Dominican Republic are subject to a visa requirement and are currently not subject to 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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