N200394 N2 Ruling Active

The tariff classification of a woman’s suit-type jacket from Indonesia

Issued February 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.39.3010

Headings: 6204

Product description

Your sample will be returned as requested. Style 43431/43831/43931 is a woman’s suit-type jacket constructed from 70% rayon, 19% polyester, and 11% nylon woven fabric. The lined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a shirt-type collar, long sleeves with side notches, two flap pockets below the waist, and an unsecured full front opening. Although you requested classification of style 43431/43831/43931 under heading 6211, the features and the cut of the garment are of those of a suit-type jacket under heading 6204. Consequently,

CBP rationale

the applicable subheading for style 43431/43831/43931 will be 6204.39.3010, 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): Suit-type jackets and blazers: Of other textile materials: Of artificial fibers: Other Women’s.

Full text

N200394 February 1, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.39.3010 Ms. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of a woman’s suit-type jacket from Indonesia Dear Ms. Cheung: In your letter dated January 12, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style 43431/43831/43931 is a woman’s suit-type jacket constructed from 70% rayon, 19% polyester, and 11% nylon woven fabric. The lined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a shirt-type collar, long sleeves with side notches, two flap pockets below the waist, and an unsecured full front opening. Although you requested classification of style 43431/43831/43931 under heading 6211, the features and the cut of the garment are of those of a suit-type jacket under heading 6204. Consequently, the applicable subheading for style 43431/43831/43931 will be 6204.39.3010, 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): Suit-type jackets and blazers: Of other textile materials: Of artificial 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, Thomas J. Russo 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 →