L81809 L8 Ruling Active

The tariff classification of a woman's blazer from Korea

Issued January 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.32.2010

Headings: 6204

Product description

The submitted sample will be returned to you as requested. Style P60490 is a woman’s blazer constructed from 97 percent cotton and 3 percent spandex woven corduroy fabric. The jacket is lined and features long sleeves with button cuffs, a shawl collar, two back vents, two pockets below the waist, shoulder pads and a full front opening secured by a ribbon tie.

CBP rationale

The applicable subheading for style P60490 will be 6204.32.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of cotton: other: other: corduroy: women’s.

Full text

NY L81809 January 12, 2005 CLA-2-62:RR:NC:N3:360 L81809 CATEGORY: Classification TARIFF NO.: 6204.32.2010 Ms. Janice Sarmiento McNaughton Apparel Group Inc. 498 Seventh Avenue 9th Floor New York, NY 10018 RE: The tariff classification of a woman's blazer from Korea Dear Ms. Sarmiento: In your letter dated December 29, 2004, you requested a tariff classification ruling on behalf of Miss Erika. The submitted sample will be returned to you as requested. Style P60490 is a woman’s blazer constructed from 97 percent cotton and 3 percent spandex woven corduroy fabric. The jacket is lined and features long sleeves with button cuffs, a shawl collar, two back vents, two pockets below the waist, shoulder pads and a full front opening secured by a ribbon tie. The applicable subheading for style P60490 will be 6204.32.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of cotton: other: other: corduroy: women’s. The rate of duty will be 9.4 percent ad valorem. Style P60490 falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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