The tariff classification of a woman’s suit-type jacket.
Issued August 20, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.32.0000
Headings: 6104
Product description
As requested, your sample is being returned to you. The submitted sample, style 9N664B, is a woman’s “International Concepts” tailored suit type jacket that is constructed from 96% cotton and 4% spandex knitted fabric. The fully lined garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit type jacket features a two layer pointed collar, a full front opening with five button closures, princess-styled seams on the front panels, long sleeves with two layer self-fabric cuffs that have a one button closure, two chest pockets with buttoned flaps, a yoke on the back panel, and a hemmed straight garment bottom. A self-fabric overlay measuring approximately 1-3/4 inch in width encircles the waist of the garment simulating a waist band. The jacket also includes a detachable faux fur collar that is secured by seven button closures to the underside neckline and pointed collar, as well as detachable faux fur cuffs that are secured by four button closures at the underside of the sleeve cuffs. The suit type jacket and the detachable collar and cuffs are classified as composite goods. The essential character is given by the suit type jacket, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.
CBP rationale
The applicable subheading for the suit-type jacket will be 6104.32.0000, 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), knitted or crocheted: Suit-type jackets and blazers: Of cotton.
Full text
N070298 August 20, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Mr. Jeffrey Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s suit-type jacket. Dear Mr. Victoria: In your letter dated July 28, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 9N664B, is a woman’s “International Concepts” tailored suit type jacket that is constructed from 96% cotton and 4% spandex knitted fabric. The fully lined garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit type jacket features a two layer pointed collar, a full front opening with five button closures, princess-styled seams on the front panels, long sleeves with two layer self-fabric cuffs that have a one button closure, two chest pockets with buttoned flaps, a yoke on the back panel, and a hemmed straight garment bottom. A self-fabric overlay measuring approximately 1-3/4 inch in width encircles the waist of the garment simulating a waist band. The jacket also includes a detachable faux fur collar that is secured by seven button closures to the underside neckline and pointed collar, as well as detachable faux fur cuffs that are secured by four button closures at the underside of the sleeve cuffs. The suit type jacket and the detachable collar and cuffs are classified as composite goods. The essential character is given by the suit type jacket, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted. The applicable subheading for the suit-type jacket will be 6104.32.0000, 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), knitted or crocheted: Suit-type jackets and blazers: Of cotton. The duty rate will be 14.9% 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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