N250644 N2 Ruling Active

The tariff classification of women’s coated garments from China

Issued March 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9086

Headings: 6113

Product description

Your samples will be returned, as requested. Style SC62352 is a woman’s upper body garment constructed from 76% polyester, 20% rayon, and 4% spandex knit fabric with a polyurethane coating on the outer surface. Inserts on the undersides of the sleeves are made from a contrasting fabric. The garment features a full front opening secured by an off-center zipper closure, a round neckline, long hemmed sleeves, pockets at the waist, and a hemmed bottom. Style SC36852 is a woman’s upper body garment composed of 76% polyester, 20% rayon and 4% spandex knit fabric with a polyurethane coating on the outer surface. Inserts on the side panels and underside of the sleeves are made of a contrasting fabric. The garment features an unsecured full front opening, a shawl neckline, long sleeves with zippers at the wrist and a hemmed bottom.

CBP rationale

The applicable subheading for the styles SC62352 and SC36852 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’.

Full text

N250644 March 21, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s coated garments from China Dear Mr. Kim: In your letter dated February 19, 2014, you requested a tariff classification ruling. Your samples will be returned, as requested. Style SC62352 is a woman’s upper body garment constructed from 76% polyester, 20% rayon, and 4% spandex knit fabric with a polyurethane coating on the outer surface.  Inserts on the undersides of the sleeves are made from a contrasting fabric.  The garment features a full front opening secured by an off-center zipper closure, a round neckline, long hemmed sleeves, pockets at the waist, and a hemmed bottom. Style SC36852 is a woman’s upper body garment composed of 76% polyester, 20% rayon and 4% spandex knit fabric with a polyurethane coating on the outer surface. Inserts on the side panels and underside of the sleeves are made of a contrasting fabric. The garment features an unsecured full front opening, a shawl neckline, long sleeves with zippers at the wrist and a hemmed bottom. The applicable subheading for the styles SC62352 and SC36852 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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