N261019 N2 Ruling Active

The tariff classification of a men’s suit type jacket from India.

Issued February 10, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.33.2010

Headings: 6203

Product description

As requested, your sample is being returned. Style 40QJ426 is a men’s suit type jacket. The garment is constructed of a three dimensional knit spacer fabric with a fiber content of 80% polyester, 15% rayon, 5% spandex. Style 40QJ426 is constructed from six panels sewn together lengthwise and features a notched collar with lapels; a full front opening with a one button closure; long detachable, zip-off sleeves with four buttons at the sleeve placket; two welt pockets on the front panels below the waist; two inner chest pockets on the right and left front panels; a center back vent; and a hemmed bottom with curved front panels. The front panels and sleeves feature a full lining and the back panels feature a lining at the top.

CBP rationale

The applicable subheading for Style 40QJ426 will be 6203.33.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers,… suit type jackets and blazers: of synthetic fibers: other: men’s.

Full text

N261019 February 10, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.33.2010 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s suit type jacket from India. Dear Ms. Rainbow: In your letter dated January 16, 2015, you requested a tariff classification ruling. As requested, your sample is being returned. Style 40QJ426 is a men’s suit type jacket.  The garment is constructed of a three dimensional knit spacer fabric with a fiber content of 80% polyester, 15% rayon, 5% spandex.  Style 40QJ426 is constructed from six panels sewn together lengthwise and features a notched collar with lapels; a full front opening with a one button closure; long detachable, zip-off sleeves with four buttons at the sleeve placket; two welt pockets on the front panels below the waist; two inner chest pockets on the right and left front panels; a center back vent; and a hemmed bottom with curved front panels.  The front panels and sleeves feature a full lining and the back panels feature a lining at the top.    The applicable subheading for Style 40QJ426 will be 6203.33.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers,… suit type jackets and blazers: of synthetic fibers: other: men’s. The duty rate is 27.3% 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 e-mail at rosemariecasey.hayward @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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