N164295 N1 Ruling Active

The tariff classification of women’s suit type jackets from China

Issued June 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.33.5010

Headings: 6204

Product description

Your sample will be returned as requested. Style NN41612 is a woman’s jacket constructed from 64% polyester, 34% cotton, and 2% spandex woven fabric. The fully lined jacket is composed of more than three panels sewn together lengthwise, two of which are in the front. The jacket features a full front double breasted four button closure, ¾ length sleeves, a self fabric belt, and two patch pockets with button flaps below the waist. Additionally, you requested a classification ruling for style NN41612S. Based upon the technical specification sheet provided, style NN41612S is identical in every manner to style NN41612, with the exception of being constructed of 95% polyester and 5% wool woven fabric.

CBP rationale

The applicable subheading for styles NN41612 and NN41612S 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.

Full text

N164295 June 3, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of women’s suit type jackets from China Dear Ms. Hayd: In your letter dated April 29, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Style NN41612 is a woman’s jacket constructed from 64% polyester, 34% cotton, and 2% spandex woven fabric. The fully lined jacket is composed of more than three panels sewn together lengthwise, two of which are in the front. The jacket features a full front double breasted four button closure, ¾ length sleeves, a self fabric belt, and two patch pockets with button flaps below the waist. Additionally, you requested a classification ruling for style NN41612S. Based upon the technical specification sheet provided, style NN41612S is identical in every manner to style NN41612, with the exception of being constructed of 95% polyester and 5% wool woven fabric. The applicable subheading for styles NN41612 and NN41612S 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. 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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