L85576 L8 Ruling Active

The tariff classification of a woman’s jacket from Vietnam

Issued July 5, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.39.3010

Headings: 6204

Product description

The submitted sample, style 26B137, is a woman’s jacket constructed from 60 percent rayon, 20 percent polyester and 20 percent acrylic woven fabric. The jacket features long sleeves, a mandarin collar, shoulder pads and a full front opening secured by five buttons.

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, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of other textile materials: of artificial fibers: other: women’s.

Full text

NY L85576 July 5, 2005 CLA-2-62:RR:NC:N3:360 L85576 CATEGORY: Classification TARIFF NO.: 6204.39.3010 Mr. Benjamin B. Park B&H Customs Services Inc. 147-19 Springfield Lane #A Jamaica, NY 11413 RE: The tariff classification of a woman’s jacket from Vietnam Dear Mr. Park: In your letter dated June 8, 2005, you requested a tariff classification ruling on behalf of V Line Fashion Inc. The submitted sample, style 26B137, is a woman’s jacket constructed from 60 percent rayon, 20 percent polyester and 20 percent acrylic woven fabric. The jacket features long sleeves, a mandarin collar, shoulder pads and a full front opening secured by five buttons. 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, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of other textile materials: of artificial fibers: other: women’s. The duty rate will be 27.3 percent ad valorem. The jacket falls within textile category designation 635. 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. 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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