N116383 N1 Ruling Active

The tariff classification of a women’s garment from Vietnam.

Issued August 5, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

The provided sample will be returned as per your request. Style LCMUE029 is a “LizClaiborne New York” label women’s jacket constructed of a 58% cotton 39% modal 3% spandex French terry fabric. The garment features a fold over collar with a drawstring tightener, a full front opening with six metal snap tab closures that are looped through large metal grommets when secured, long sleeves with folded cuff bottoms, two front inset pockets with flaps that are secured by metal snaps, and a drawstring tightener sewn into the hemmed garment bottom. Striped contrast color fabric is found on the collar, the pocket flaps, and the cuffs. The garment extends to below the waist.

CBP rationale

The applicable subheading for the garment will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s.

Full text

N116383 August 5, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Laurie Lewis Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a women’s garment from Vietnam. Dear Ms. Lewis: In your letter dated July 19, 2010, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style LCMUE029 is a “LizClaiborne New York” label women’s jacket constructed of a 58% cotton 39% modal 3% spandex French terry fabric. The garment features a fold over collar with a drawstring tightener, a full front opening with six metal snap tab closures that are looped through large metal grommets when secured, long sleeves with folded cuff bottoms, two front inset pockets with flaps that are secured by metal snaps, and a drawstring tightener sewn into the hemmed garment bottom. Striped contrast color fabric is found on the collar, the pocket flaps, and the cuffs. The garment extends to below the waist. The applicable subheading for the garment will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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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