N235483 N2 Ruling Active

The tariff classification of a woman’s jacket from India

Issued December 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.32.2030

Headings: 6204

Product description

Your sample will be returned as requested. Style 056-0531 is a woman’s unlined jacket constructed from 100% cotton woven fabric. The garment features a stand-up collar, long sleeves with button cuffs, an inside drawstring tightening at the waist, two pockets at the chest, two pockets below the waist, and a full front opening secured by five button closures. Although you requested classification of style 056-0531 under 6202.12.2050, the features and the cut the garment are of those of a jacket under heading 6204. Consequently,

CBP rationale

the applicable subheading for style 056-0531 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

N235483 December 13, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Ms. Christina Stemley Eddie Bauer 10401 NE 8th Street STE 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s jacket from India Dear Ms. Stemley: In your letter dated November 13, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style 056-0531 is a woman’s unlined jacket constructed from 100% cotton woven fabric. The garment features a stand-up collar, long sleeves with button cuffs, an inside drawstring tightening at the waist, two pockets at the chest, two pockets below the waist, and a full front opening secured by five button closures. Although you requested classification of style 056-0531 under 6202.12.2050, the features and the cut the garment are of those of a jacket under heading 6204. Consequently, the applicable subheading for style 056-0531 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, Thomas J. Russo Director National Commodity Specialist Division

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