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N100480 N1 Ruling Active

The tariff classification of women’s wearing apparel from China

Issued April 9, 2010 by U.S. Customs and Border Protection.

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N1 N100480 (April 9, 2010)

Tariff classification

HTS codes: 6204.33.5010, 6204.53.3010

Headings: 6204

Product description

The submitted sample will be returned to you as requested. Style 1D426A004 consists of a woman’s jacket and skirt constructed from 100 percent polyester woven fabric. The jacket is composed of more than four panels and features long sleeves with button trim, a notched collar, shoulder pads, two pockets with metal trim below the waist, a full lining and a full front opening secured by three buttons. The skirt features a waistband, a rear hook and eye and zipper closure, a full lining and a rear vent. The metal trim is not repeated on the skirt thereby precluding this style from classification as a suit.

CBP rationale

The applicable subheading for the jacket will be 6204.33.5010, 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): suit-type jackets and blazers: of synthetic fibers: other: women’s. The applicable subheading for the skirt will be 6204.53.3010, 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): skirts and divided skirts: of synthetic fibers: other: other: women’s.

Full text

N100480 April 9, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.53.3010 Ms. Svetlana Shubinsky Jones Apparel Group USA, Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of women’s wearing apparel from China Dear Ms. Shubinsky: In your letter dated April 6, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Style 1D426A004 consists of a woman’s jacket and skirt constructed from 100 percent polyester woven fabric. The jacket is composed of more than four panels and features long sleeves with button trim, a notched collar, shoulder pads, two pockets with metal trim below the waist, a full lining and a full front opening secured by three buttons. The skirt features a waistband, a rear hook and eye and zipper closure, a full lining and a rear vent. The metal trim is not repeated on the skirt thereby precluding this style from classification as a suit. The applicable subheading for the jacket will be 6204.33.5010, 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): suit-type jackets and blazers: of synthetic fibers: other: women’s. The rate of duty will be 27.3 percent ad valorem. The applicable subheading for the skirt will be 6204.53.3010, 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): skirts and divided skirts: of synthetic fibers: other: other: women’s. The duty rate will be 16 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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