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N053935 N0 Ruling Active

The tariff classification of a woman’s vest and pants from China

Issued March 17, 2009 by U.S. Customs and Border Protection.

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N0 N053935 (March 17, 2009)

Tariff classification

HTS codes: 6204.63.3510, 6211.43.0076

Headings: 6211, 6204

Product description

Your samples will be returned as requested. Submitted sample, style #WW7855305, consists of a woman’s vest and pants constructed from 86% polyester, 13% rayon and 1% spandex woven fabric. The vest is composed of more than four panels and features a collar and lapels, a full lining, a double breasted full front opening secured by two buttons and one hidden button and an attached belt and loops in the rear. The vest has decorative grosgrain trim. The pants features a waistband with a zipper and tab closure fastened by a hidden button and a hook and eye closure, long hemmed legs and a full lining. The decorative grosgrain is not repeated on the pants. The garment you refer to as a sleeveless jacket/vest is a vest. As such the garment will be classified under the heading 6211, HTS. The grosgrain trim is only on the vest and is not repeated on the pants; therefore, the garments will be classified as a vest and pants. In order to be considered a suit all decorative grosgrain trim must be on both garments.

CBP rationale

The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), 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): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: trousers and breeches: women’s.

Full text

N053935 March 17, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0076; 6204.63.3510 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s vest and pants from China Dear Ms. Mosco: In your letter dated March 6, 2009, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #WW7855305, consists of a woman’s vest and pants constructed from 86% polyester, 13% rayon and 1% spandex woven fabric. The vest is composed of more than four panels and features a collar and lapels, a full lining, a double breasted full front opening secured by two buttons and one hidden button and an attached belt and loops in the rear. The vest has decorative grosgrain trim. The pants features a waistband with a zipper and tab closure fastened by a hidden button and a hook and eye closure, long hemmed legs and a full lining. The decorative grosgrain is not repeated on the pants. The garment you refer to as a sleeveless jacket/vest is a vest. As such the garment will be classified under the heading 6211, HTS. The grosgrain trim is only on the vest and is not repeated on the pants; therefore, the garments will be classified as a vest and pants. In order to be considered a suit all decorative grosgrain trim must be on both garments. The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), 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): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: trousers and breeches: women’s. The duty rate will be 28.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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