N061926 N0 Ruling Active

The tariff classification of a woman’s knit jacket from China.

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

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, style YOMUY004, is a woman’s “Juicy Couture” label cut and sewn jacket made from 96% cotton and 4% spandex French terry knit fabric that has been lightly brushed on the underside. The jacket features a full front opening with a zipper closure that extends through the stand up collar, two vertical inset pockets at the waist, the “Juicy Couture” logo printed on the lower rear panel, long sleeves with tight fitting rib knit cuffs, and a tight fitting rib knit bottom. You confirmed that the size small garment sample is equivalent to a woman’s size 2 to 4.

CBP rationale

The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s.

Full text

N061926 June 17, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Rita Grapp Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Grapp: In your letter dated May 21, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style YOMUY004, is a woman’s “Juicy Couture” label cut and sewn jacket made from 96% cotton and 4% spandex French terry knit fabric that has been lightly brushed on the underside. The jacket features a full front opening with a zipper closure that extends through the stand up collar, two vertical inset pockets at the waist, the “Juicy Couture” logo printed on the lower rear panel, long sleeves with tight fitting rib knit cuffs, and a tight fitting rib knit bottom. You confirmed that the size small garment sample is equivalent to a woman’s size 2 to 4. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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