N213515 N2 Ruling Active

The tariff classification of girl’s wearing apparel from the Philippines.

Issued May 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.33.2000

Headings: 6104

Product description

Your submitted sample, Style #1181188, which you refer to as a capelet is a girl’s bolero type jacket constructed from 95% polyester, 5% spandex knit pile fabric. The outershell consists of three panels sewn together lengthwise. The abbreviated garment features a woven polyester lining, a V neckline, a full front opening with a one hook and button chest closure and short cap sleeves. The item does not reach the vicinity of the waist.

CBP rationale

The applicable subheading for Style #1181188 will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers…, knitted or crocheted: suit-type jackets and blazers: of synthetic fibers: other.

Full text

N213515 May 11, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.33.2000 Ms. Jeanne M. Burns Thornley & Pitt, Inc. 126 Hawthorne Street San Francisco, CA 94107 RE: The tariff classification of girl’s wearing apparel from the Philippines. Dear Ms. Burns: In your letter dated April 12, 2012, on behalf of your client Byer California, you requested a tariff classification ruling. Your submitted sample, Style #1181188, which you refer to as a capelet is a girl’s bolero type jacket constructed from 95% polyester, 5% spandex knit pile fabric. The outershell consists of three panels sewn together lengthwise. The abbreviated garment features a woven polyester lining, a V neckline, a full front opening with a one hook and button chest closure and short cap sleeves. The item does not reach the vicinity of the waist. The applicable subheading for Style #1181188 will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers…, knitted or crocheted: suit-type jackets and blazers: of synthetic fibers: other. The rate of duty will be 28.2 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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