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N078378 N0 Ruling Active

The tariff classification of a woman’s jacket from China

Issued October 7, 2009 by U.S. Customs and Border Protection.

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N0 N078378 (October 7, 2009)

Tariff classification

HTS codes: 6204.32.2030

Headings: 6204

Product description

Your sample will be returned as requested. The submitted sample, item #A95142, is a woman’s jacket constructed from 76% cotton, 20% polyester and 4% spandex woven denim fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar and lapels, long sleeves with button trim, a full front opening secured by two buttons, two chest pockets with buttoned flaps, two pockets with buttoned flaps below the waist and a hemmed bottom. In your letter

CBP rationale

The applicable subheading for the item #A95142 will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, 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 cotton: other: other: women’s.

Full text

N078378 October 7, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s jacket from China Dear Ms. Mooney: In your letter dated September 29, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, item #A95142, is a woman’s jacket constructed from 76% cotton, 20% polyester and 4% spandex woven denim fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar and lapels, long sleeves with button trim, a full front opening secured by two buttons, two chest pockets with buttoned flaps, two pockets with buttoned flaps below the waist and a hemmed bottom. In your letter you state the garment will be imported in women’s sizes xs, small, medium, large, 1x, 2x, and 3x. The applicable subheading for the item #A95142 will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, 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 cotton: other: other: women’s. The duty rate will be 9.4 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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