The classification of a woman’s skirt, vest and coat from Japan.
Issued April 26, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.53.3010, 6211.43.0076, 6202.13.4020
Product description
The samples are being returned, as you requested. Style R5BG101 is a woman’s skirt constructed from 100% rayon pile mounted on a 100% cotton woven ground fabric. The lined skirt has a back zipper; a plastic tie attached one inch below the waist at each side seam; and a hemmed bottom. Style R5Q030 is a woman’s vest constructed from 100% acrylic pole mounted on 50% cotton, 50% acrylic woven ground fabric. The lined sleeveless vest has a full front opening without a closure; oversized armholes; and a hemmed bottom. Style R5K074 is a woman’s thigh-length short coat constructed of an outer shell that is composed of a 100% rayon pile mounted on a woven 100% ground fabric. The lined coat is fitted at the waist and flares slightly in an A-line shape from the waist to the bottom hem. The coat has a pointed collar and a full front opening that is secured by a right-over-left five metal snap hidden placket closure. The garment has two front slash pockets below the waist, long hemmed sleeves and a hemmed bottom. For each of the three styles, the fiber content is determined by the pile; the ground portion of the fabric is not considered.
CBP rationale
The applicable subheading for style R5BG101 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…skirts: of synthetic fibers. The applicable subheading for style R5Q030 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, women’s or girls’: of man-made fibers: vests. The applicable subheading for style R5K074 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…coats…of man-made fibers.
Full text
NY F84775 April 26, 2000 CLA-2-61:RR:NC:WA:361 F84775 CATEGORY: Classification TARIFF NO.: 6202.13.4020; 6204.53.3010; 6211.43.0076 Mr. Patrick Pascarella Operations Manager Viking Sea Air Freight 486 Sunrise Highway Rockville Centre, New York 11570 RE: The classification of a woman’s skirt, vest and coat from Japan. Dear Mr. Pascarella: In your letter dated March 15, 2000, you requested a classification ruling for three women’s garments. The samples are being returned, as you requested. Style R5BG101 is a woman’s skirt constructed from 100% rayon pile mounted on a 100% cotton woven ground fabric. The lined skirt has a back zipper; a plastic tie attached one inch below the waist at each side seam; and a hemmed bottom. Style R5Q030 is a woman’s vest constructed from 100% acrylic pole mounted on 50% cotton, 50% acrylic woven ground fabric. The lined sleeveless vest has a full front opening without a closure; oversized armholes; and a hemmed bottom. Style R5K074 is a woman’s thigh-length short coat constructed of an outer shell that is composed of a 100% rayon pile mounted on a woven 100% ground fabric. The lined coat is fitted at the waist and flares slightly in an A-line shape from the waist to the bottom hem. The coat has a pointed collar and a full front opening that is secured by a right-over-left five metal snap hidden placket closure. The garment has two front slash pockets below the waist, long hemmed sleeves and a hemmed bottom. For each of the three styles, the fiber content is determined by the pile; the ground portion of the fabric is not considered. The applicable subheading for style R5BG101 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…skirts: of synthetic fibers. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for style R5Q030 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, women’s or girls’: of man-made fibers: vests. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for style R5K074 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…coats…of man-made fibers. The rate of duty will be 28.4 percent ad valorem. Style R5BG101 falls within textile category designation 642; style R5Q030 falls within textile category designation 659; style R5K074 falls within textile category designation 635. Based upon international textile trade agreements products of Japan are subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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