N249873 N2 Ruling Active

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

Issued February 19, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.32.0000

Headings: 6104

Product description

As requested, your sample is being returned to you. The submitted sample, style S18601, is a woman’s suit-type jacket that is constructed from 55% cotton and 45% polyester knit fabric. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features a notched lapel collar with self-fabric facing, shoulder pads, a full front opening with a button closure, long hemmed sleeves with three buttons at the sleeve endings, two patch pockets on the lower portion of the front panels, a rear vent, and a hemmed garment bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for style S18601 will be 6104.32.0000, 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), knitted or crocheted: Suit-type jackets and blazers: Of cotton.

Full text

N249873 February 19, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.32.0000 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a woman’s suit-type jacket from China. Dear Ms. Purcell: In your letter dated January 10, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style S18601, is a woman’s suit-type jacket that is constructed from 55% cotton and 45% polyester knit fabric. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features a notched lapel collar with self-fabric facing, shoulder pads, a full front opening with a button closure, long hemmed sleeves with three buttons at the sleeve endings, two patch pockets on the lower portion of the front panels, a rear vent, and a hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in sizes XS-3X. The applicable subheading for style S18601 will be 6104.32.0000, 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), knitted or crocheted: Suit-type jackets and blazers: Of cotton. The duty rate will be 14.9% 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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