N251644 N2 Ruling Active

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

Issued April 16, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.32.2030

Headings: 6204

Product description

Your sample will be returned. Style 727 is a woman’s unlined suit-type jacket constructed from 97% cotton and 3% spandex woven fabric. The garment features a pointed collar, long sleeves with button cuffs, two pockets at the chest, two pockets below the waist, and a full front opening secured by six button closures.

CBP rationale

The applicable subheading for style 727 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

N251644 April 16, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Mr. Saul Ascencio United-Way Customhouse Brokers (LA) Inc. 10629 Forest Street Santa Fe Springs, CA 90670 RE: The tariff classification of a woman’s suit-type jacket from China Dear Mr. Ascencio: In your letter dated March 7, 2014, you requested a tariff classification ruling on behalf of your client, Oboe World Limited. Your sample will be returned. Style 727 is a woman’s unlined suit-type jacket constructed from 97% cotton and 3% spandex woven fabric. The garment features a pointed collar, long sleeves with button cuffs, two pockets at the chest, two pockets below the waist, and a full front opening secured by six button closures. The applicable subheading for style 727 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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