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N072424 N0 Ruling Active

The tariff classification of a Women’s Suit Type Jacket from various undetermined countries.

Issued September 8, 2009 by U.S. Customs and Border Protection.

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N0 N072424 (September 8, 2009)

Tariff classification

HTS codes: 6104.39.1000, 6104.33.2000

Headings: 6104

Product description

The submitted sample, Style 12080 is a woman’s tailored suit-type jacket constructed from a 100% modal knitted fabric. The garment is composed of more than three panels, two of which are in the front, sewn together lengthwise. The garment has a full self-fabric lining and features a notched-lapel collar with contrast color ribbon trim, long hemmed sleeves, a full front opening with a one button closure, and curved bottom edges on the front panels. Additional features include two front patch pockets below the waist area, princess seams on the front and rear panels, and a hemmed garment bottom. You have indicated that the fabrication of the garment may be changed to a 65% polyester 35% rayon knitted fabric.

CBP rationale

The applicable subheading for Style 12080 in a 100% modal knitted fabric will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets. The applicable subheading for Style 12080 in a 65% polyester 35% rayon knitted fabric will be 6104.33.2000, HTSUS, which provides for women’s suit-type jackets, knitted: of synthetic fibers: other.

Full text

N072424 September 8, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.33.2000; 6104.39.1000 Ms. Moncy Nabors J.C. Penney Purchasing Corporation Inc. 6501 Legacy Drive, MS2316 Plano, Texas 75024 RE: The tariff classification of a Women’s Suit Type Jacket from various undetermined countries. Dear Ms. Nabors: In your letter dated August 12, 2009, you requested a tariff classification ruling. The submitted sample, Style 12080 is a woman’s tailored suit-type jacket constructed from a 100% modal knitted fabric. The garment is composed of more than three panels, two of which are in the front, sewn together lengthwise. The garment has a full self-fabric lining and features a notched-lapel collar with contrast color ribbon trim, long hemmed sleeves, a full front opening with a one button closure, and curved bottom edges on the front panels. Additional features include two front patch pockets below the waist area, princess seams on the front and rear panels, and a hemmed garment bottom. You have indicated that the fabrication of the garment may be changed to a 65% polyester 35% rayon knitted fabric. The applicable subheading for Style 12080 in a 100% modal knitted fabric will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets. . . knitted or crocheted: Suit-type jackets or blazers: Of other textile materials: Of artificial fibers. The rate of duty will be 24 percent ad valorem. The applicable subheading for Style 12080 in a 65% polyester 35% rayon knitted fabric will be 6104.33.2000, HTSUS, which provides for women’s suit-type jackets, knitted: of synthetic fibers: other. The duty rate will be 28.2% 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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