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N258518 N2 Ruling Active

The tariff classification of an UGG® Australia women’s robe from China.

Issued November 18, 2014 by U.S. Customs and Border Protection.

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N2 N258518 (November 18, 2014)

Tariff classification

HTS codes: 6108.92.0030

Headings: 6108

Product description

Your sample will be returned to you, as requested. Style UA5371W “Therese”, is a woman’s bathrobe constructed of 96% polyester knit fabric and 4% spandex velvet corduroy fabric. The loose fitting garment extends from the shoulders to the hip area and features: a shawl collar and full front opening lined with faux fur, long hemmed sleeves, a self-fabric tie belt, two self-fabric belt loops, an UGG® Australia tag logo on the lower right corner and a hemmed bottom.

CBP rationale

The applicable subheading for Style UA5371W “Therese” will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…bathrobes…and similar articles, knitted or crocheted: Of man-made fibers.

Full text

N258518 November 18, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of an UGG® Australia women’s robe from China. Dear Kelly-Kobayashi: In your letter dated October 16, 2014, on behalf of your client Deckers Outdoor Corporation you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style UA5371W “Therese”, is a woman’s bathrobe constructed of 96% polyester knit fabric and 4% spandex velvet corduroy fabric. The loose fitting garment extends from the shoulders to the hip area and features: a shawl collar and full front opening lined with faux fur, long hemmed sleeves, a self-fabric tie belt, two self-fabric belt loops, an UGG® Australia tag logo on the lower right corner and a hemmed bottom. The applicable subheading for Style UA5371W “Therese” will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…bathrobes…and similar articles, knitted or crocheted: Of man-made fibers. The duty rate will be 16% 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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