N248487 N2 Ruling Active

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

Issued December 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.33.5010

Headings: 6204

Product description

Your sample will be returned. Item 26696 is a woman’s suit-type jacket constructed from 50% polyester, 30% rayon, and 20% linen woven fabric. The jacket is composed of three panels sewn together lengthwise, two of which are in the front. The garment features a round neckline, ¾ length sleeves, two vertical pockets below the waist, and a full front opening secured by four button closures. Although you requested classification of item 26696 under subheading 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of suit-type jackets of heading 6204. Consequently,

CBP rationale

the applicable subheading for item 26696 will be 6204.33.5010, 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

N248487 December 26, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Ms. Carissa Clark Cornerstone Brands, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a woman’s suit-type jacket from China Dear Ms. Clark: In your letter dated November 21, 2013, you requested a tariff classification ruling on behalf of your client, Travelsmith Outfitters, Inc. Your sample will be returned. Item 26696 is a woman’s suit-type jacket constructed from 50% polyester, 30% rayon, and 20% linen woven fabric. The jacket is composed of three panels sewn together lengthwise, two of which are in the front. The garment features a round neckline, ¾ length sleeves, two vertical pockets below the waist, and a full front opening secured by four button closures. Although you requested classification of item 26696 under subheading 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of suit-type jackets of heading 6204. Consequently, the applicable subheading for item 26696 will be 6204.33.5010, 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, Gwenn Klein Kirschner Acting 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 →