N092755 N0 Ruling Active

The tariff classification of women’s wearing apparel from China

Issued February 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.23.0040, 6204.23.0055

Headings: 6204

Product description

The submitted sample will be returned to you as requested. Style HW717A5305 is a woman’s ensemble consisting of a blouse and pants constructed from 86 percent polyester and 14 percent rayon woven fabric. The blouse is sleeveless and features a notched collar, a lining, an attached self-fabric belt and a double breasted full front opening secured by opening secured by two outside buttons and one hidden button. The pants feature a waistband with a front zipper and a hidden hook and button closure and long hemmed legs

CBP rationale

The applicable subheading for the blouse will be 6204.23.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): ensembles: of synthetic fibers: other: blouses and shirts: other. The applicable subheading for the pants will be 6204.23.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): ensembles: of synthetic fibers: other: trousers and breeches.

Full text

N092755 February 16, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.23.0055; 6204.23.0040 Ms. Dana E. Hullings Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of women’s wearing apparel from China Dear Ms. Hullings: In your letter dated January 26, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Style HW717A5305 is a woman’s ensemble consisting of a blouse and pants constructed from 86 percent polyester and 14 percent rayon woven fabric. The blouse is sleeveless and features a notched collar, a lining, an attached self-fabric belt and a double breasted full front opening secured by opening secured by two outside buttons and one hidden button. The pants feature a waistband with a front zipper and a hidden hook and button closure and long hemmed legs The applicable subheading for the blouse will be 6204.23.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): ensembles: of synthetic fibers: other: blouses and shirts: other. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the pants will be 6204.23.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): ensembles: of synthetic fibers: other: trousers and breeches. The rate of duty 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →