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N153775 N1 Ruling Active

The tariff classification of a woman’s jacket from China

Issued April 6, 2011 by U.S. Customs and Border Protection.

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N1 N153775 (April 6, 2011)

Tariff classification

HTS codes: 6204.32.2030

Headings: 6204

Product description

Your sample will be returned as requested. Item A214739 is a woman’s jacket constructed of 97% cotton and 3% spandex woven fabric. The jacket is composed of more than three panels and features ¾ length sleeves, a round neckline, a full front opening secured by five hook and eye closures, and two pockets with button flap closures below the waist.

CBP rationale

The applicable subheading for item A214739 will be 6204.32.2030, 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 cotton: Other: Other: Women’s.

Full text

N153775 April 6, 2011 CLA-2-62:OT:RR:NC:N3:360 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 March 11, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Item A214739 is a woman’s jacket constructed of 97% cotton and 3% spandex woven fabric. The jacket is composed of more than three panels and features ¾ length sleeves, a round neckline, a full front opening secured by five hook and eye closures, and two pockets with button flap closures below the waist. The applicable subheading for item A214739 will be 6204.32.2030, 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 cotton: Other: Other: Women’s. The rate of duty 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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